Análise de Desvios de Custos em Empreendimento de Construção Civil

Abstract

This sheet is about the analysis of cost variance in the buying process of construction inputs, using a proposed model for measurement of cost variance. The construction supply chain is defined by its complexity and temporary nature. Given the large volume of capital inserted in the construction supply chain, a precise control of the supply sector procurement is vital to achieve positive financial results, assuring that the data and information generated through the planning and budget process as the procurement process are considered. To analyze the cost deviation originated in the purchase of the materials used in the construction site, it was used the given method. The proposed methodology consists in three steps: Overview of the study object, data and information gathering and cost variance calculation. The results present the cost variance found in the specific items considered in the analysis, whether generated by quantity or unit pricing deviations. Using concepts based on Enterprise Resource Planning, it’s possible to propose a model for measuring the cost variance and point out possible improvements in the budgeting process and supply procurement.