Integração do orçamento ao planejamento por linha de balanço: análise dos custos devido ao não cumprimento do cronograma de obra

Abstract

The systems typically used for cost management in civil construction have a major deficiency, highlighting the difficulty of restructuring when the schedule-planning is interrupted. As a result, there is a need to integrate the construction processes in order to obtain reliable and updated data quickly and continuously. The present work aims to quantify the cost of making decisions that lead to delays in a multifamily residential work in the city of Santa Maria-RS. The model was developed based on a literature review and analysis of the method of integrating planning into the budget through the Location Based Management System. The location-based approach represents the workflows, allowing the association of the hierarchical cost structure through the classification of the costs of activities. This new classification distinguishes tasks such as labor, materials and activities that do not add value to the final product, which, because they depend on the unit “time”, can directly impact the total budget. It is concluded that the integration between cost management and planning through the Location Based Management System facilitated the control of cost variation during the work, allowing decision making according to the final financial impact. The limitations of the work consisted in selecting specific activities to numerically prove the results found due to the secrecy of the construction company's budget and the use of manual software to prepare spreadsheets.