Custo efetivo de etapas da Construção Civil: estudo de caso da construção de um edificio residencial

Abstract

The main objective of this study was to verify and demonstrate the cost per stage of civil construction for a residential building. To achieve this, a case study was conducted in a construction company in the city of Santa Maria/RS, where data from analyses carried out in the company's accounting documents were examined and extracted. The research was classified as quantitative and descriptive, utilizing document-based investigation to reach the expected result, in addition to hypotheses raised and explained during the study. External sources, such as the Civil Construction Union, were also used, and they were essential for obtaining the CUB value, aiding in market comparisons and the average actual cost per square meter built. The results obtained were satisfactory, indicating that the information the company needed to discover and the study's author sought were found, thus demonstrating that the work successfully achieved its objectives. Regarding the results, it was concluded that the company spent slightly more than the market would typically spend, which could explain why the project generated less profit than expected. One of the identified reasons was related to events during the production cycle, such as the COVID-19 pandemic, which caused some costs to rise and may account for the higher expenditure. The study contributed to management discussions within the company, which is successfully reducing costs in a new project under construction. In this way, it can also assist other companies in establishing a foundation for the creation of new construction expense budgets.