Análise da importância de ferramentas para a gestão de custos no ambiente da construção civil

• Ano de defesa: 2014
• Autor(a) principal: Fontenele Filho, José Osmar
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Contabilidade gerencial; Controle de custos; Construção civil
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/15819

The construction sector, notably the edifications sub sector has experienced over the last few years an increase in production costs over traditional indexors of inflation. In addition to this fact, we observed an increase in competition and a consequent need for a more efficient and assertive costs management of costs. This study aims to analyze the relationship between the implementation of planning techniques and cost control derived from project management and operational results of the projects of an organization from the branch of construction. This is an exploratory study with a qualitative and quantitative approach and uses research which uses as a research strategy a case study. A focus group and document analysis were used as data collection instruments. Six techniques were considered of high importance for the results of the projects of the organization: bottom-up estimate; Earned value management; Parametric Estimating; Project management software; Project management estimating software and forecasting. These tools should be prioritized in the implementation of cost management of construction industry organizations. It was verified that the budget forecasts were more accurate after the implementation of cost management tools. The deviations found in the projects that have not experienced cost management technics are sufficient to commit the financial results of the projects. The value of the the construction per equivalent building area remained stable, indicating that other factors may significantly influence unit cost.