Contribuições do controle de custos para a precisão orçamentária na construção civil: uma análise com o uso do software Informakon

Abstract

This study analyzes the budgeting and cost-control process in Brazilian civil construction, considering the scenario of economic instability and the impacts of this context on project management. Initially, essential concepts of construction management, planning, and schedule and cost control are presented, highlighting the role of the budget as a central instrument for project feasibility. The use of reference cost systems and the need to calibrate them to the operational reality of companies are also discussed, since each company has its own parameters and construction methods. The case study is developed using the Informakon software as the basis for collecting and processing real data from works carried out by a medium-sized construction company with a strong regional presence in northeastern Brazil and a focus on infrastructure and building projects. The adopted methodology involves comparing budgeted and actual values from completed and ongoing projects, focusing on service compositions, labor productivity, and material consumption, in order to identify the main deviations and their possible causes. Based on this analysis, a model is proposed for improving cost compositions, aiming to increase budget accuracy and the predictability of deadlines and results. The findings reinforce the importance of systematic field-data control and the use of integrated management tools, showing that the continuous updating of cost compositions based on the company’s own experience helps reduce uncertainties and improve the economic performance of construction projects.