Um sistema para apoio a decisão em SPE's da construção civil

Abstract

Specially Purpose Entities (SPEs) were created to reduce financial risks by limiting their social object to a single project. In the construction industry, SPEs are commonly used for the development of commercial and residential buildings, providing greater security for the stakeholders. With the same taxation as traditional construction companies, they isolate risks, fostering trust among the involved parties. SPEs often need to acquire materials, services, or products during project execution. With the implementation of the National Electronic Invoice System (NF-e) and the Electronic Service Invoice (NFS-e), a standardized regulation for invoice issuance is established. This enables the consolidation of financial transactions through invoices, facilitating analysis and identification of relevant information regarding project expenditures and investments. To enhance security in SPEs and solidify trust with stakeholders, the proposal suggests the development of a decision support platform for financial transactions. This interactive web platform would provide informative content, graphs, and expense reports, highlighting project-specific information derived from collected electronic invoices. By collecting, grouping, and presenting this information in a standardized format, the platform aims to assist and support decision-making processes within SPEs. The development of the proposed application involved a case study covering key topics related to SPEs, as well as the invoices documenting their financial transactions and the available technologies for implementing the decision support platform. It included planning, prototyping, and initial development, followed by testing, improvements, and the creation of new modules. Different usage scenarios were analyzed to simulate user operations and provide metrics for evaluating the final outcome of the proposal, comparing it against the established objectives.