Sistematização de um roteiro para elaboração de orçamentos de obras residenciais de pequeno porte

Abstract

The budgeting process is one of the most important activities carried out by a construction company, as it is not only translated into the financial issue, but the presentation of a viable and competitive proposal in the market, which can lead the company to financial success or failure. In order to make the budget effucient, it is necessary to ensure that all stages of the budgeting process are carried out with technical criteria and following the recommendations of the literature, combining with the experience of the executing company. Thus, the standardization of this process can contribute to the elaboration of more efficient budgets. The objective of the present work was to systematize a script for the elaboration of budgets of residential works for a small company in the city of Campo Mourão - PR. The research methodology used was participant observation, to identify the situation of the company and to prepare the script. The bibliographic research served as a basis for consulting existing budgeting models, such as that of Mattos (2006), Tisaka (2006) and TCU (2014). The script was prepared and adapted to the needs of the company. Its application was presented in the realization of a proposal for a client. In general, from the elaborated systematization, it is concluded that there will be greater ease and agility in the elaboration of budgets, increase in productivity and standardization of the process within the company studied.