Fatores determinantes para a diferença entre o valor estimado e o preço final: uma análise dos pregões eletrônicos da Prefeitura de Uberlândia

• Ano de defesa: 2024
• Autor(a) principal: Welker, Adrieli Garcias da Rosa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Ciências Contábeis
• Palavras-chave em Português: Compras Públicas; Public Procurement; Eficiência dos Gastos Públicos; Efficiency of Public Spending; Número de Licitantes; Number of Bidders; Processos Licitatórios; Bidding Processes; Teoria dos Leilões; the Auction Theory; CNPQ::CIENCIAS SOCIAIS APLICADAS; Contabilidade; ODS::ODS 12. Consumo e produção responsáveis - Assegurar padrões de produção e de consumo sustentáveis.
• Link de acesso: https://repositorio.ufu.br/handle/123456789/41442; http://doi.org/10.14393/ufu.di.2024.238

Public administration needs to carry out bidding processes to acquire goods and services necessary for the functioning of government activities and good service to society. These purchases represent a significant part of the Brazilian economy, so there is a need to evaluate the performance of bidding processes. The objective of this study was to identify the determining factors for the difference between the estimated value and the final price in public procurement of goods carried out by the Municipality of Uberlândia between the years 2018 and 2022, in the electronic trading modality. In this sense, 288 bidding processes were analyzed using descriptive statistics, correlation matrix, and linear regression. In light of the Auction Theory, the difference between the estimated value and the final price was investigated based on the following variables: number of items bid, estimated value, number of suppliers participating in the bidding, and deadline for carrying out the bidding process. The processes that had the biggest differences, with final prices lower than the estimated values, were also those that had the largest number of suppliers per bidding process on average. The group of processes with the smallest difference between the estimated value and the final price had a lower average number of bidders. Therefore, it can be said that the number of suppliers is a determining factor for the economy of public administration, which is in accordance with the Auction Theory. On the other hand, the other variables analyzed did not present significant results in relation to the difference between the estimated value and the final price. Therefore, in the sample analyzed, these variables did not prove to be determining factors for this difference. The results of this study demonstrated the importance of competition in bidding processes, indicating the need for greater publicity of bidding notices to attract more suppliers and thus generate greater savings for the administration.