Orçamento Comparativo: Escola (padrão FNDE) de 01 sala, Construção em São Luís – MA X Construção em Pastos Bons - MA

Abstract

A builder's biggest concern is to maintain the cost of the work in accordance with the budget made and, all of this, without losing quality in services. The information obtained in the budget presents, in its structure, information on expected revenue and estimated expenses, thus being a mechanism that helps company managers to make decisions in order to achieve the goals determined in planning, for this reason the budgeting stage is of paramount importance. The study's main objective is to determine the impact on the cost of work (construction of a 6-room school - FNDE standard) carried out outside the capital of the State of Maranhão, for this, it became necessary to highlight the processes budgets used in civil construction, prepare a construction budget with unit prices of materials and labor in the cities of Pastos Bons – MA and São Luís – MA, analyze the difference in prices of materials and labor between the construction budgets prepared and understand the main reasons for differences in values between budgets prepared for different locations. The work has an exploratory nature. Initially, it is based on bibliographical research, in order to provide a theoretical basis for the chosen topic, and then exploratory research begins. Initially, the research consisted of consulting books, articles, theses and other technical materials that served as the basis for the scientific basis necessary to be covered in the study. It was observed that in the city of São Luís the budget for the building became more expensive, on the other hand, in the interior the budget became cheaper with a difference of R$ 7,865.18 for each unit to be built, considering the amount budgeted with BDI. On the other hand, even if the budget is favorable to the city of Pastos Bons -MA, as it presents a budget in relation to the cheapest inputs, some other factors are considered that can make this total value more expensive, such as freight, considering that the cities are just over 540.00 km apart