INTEGRAÇÃO DE ORÇAMENTO E PLANEJAMENTO DE OBRAS: ANÁLISE DE DESVIOS DE CUSTO E OTIMIZAÇÃO DO CRONOGRAMA EM OBRA COMERCIAL – ESTUDO DE CASO

Abstract

This study aims to analyze the integration between planning and budgeting in a commercial auto parts project located in Goiânia, focusing on optimizing the schedule and financial resources as well as identifying and mitigating cost deviations. The research employed a qualitative and descriptive methodology, analyzing internal documents, spreadsheets, and data from the Sienge management system. Key findings include a 25% increase in the final project cost, rising from R$ 7,340,000.00 to R$ 9,245,609.84, and a 270% extension in the execution timeline, originally planned for 10 months but ultimately reaching 27 months. Issues such as planning failures, delays in material delivery, and rework significantly contributed to these outcomes. The study highlights the importance of integrated management, proposing practical solutions to prevent losses and improve efficiency in future commercial projects. The findings underline the critical role of alignment between schedule, budget, and execution.