Enquadramento de orçamento de empreendimentos imobiliários à métodos de custeio tradicionais: estudo de caso de um empreendimento cearense

Abstract

In the current context of the Brazilian economy, the correct use of Cost Accounting by the construction companies is vital for its continuity in an increasingly competitive market. Many of these companies still operate without a proper planning, which can lead to a waste of resources that could be turned into profit for the company. In addition, we observed that the cost management methods used by construction companies in Brazil are often not based on the academic literature. In this context, the objective of this paper is to present the Cost Accounting methodologies used in construction and its advantages and / or disadvantages. This paper presents a research carried out together with a company providing services in the area of civil engineering in the city of Fortaleza, here treated as Construtora Alfa. The research is presented as a case study of a real estate project through an exploratory and descriptive analysis. As a result of the research, it was found that Construtora Alfa uses the absorption costing method, despite the indications in the specialized literature recommending the use of activity-based costing.