Análise orçamentária retroativa da variação dos custos para uma edificação residencial unifamiliar localizada na cidade de Macapá – AP

Abstract

This study analyzes cost variations over time in a single-family residential building located in Macapá AP, using data from the National System of Civil Construction Costs and Indices (SINAPI). The study arises from the need to understand the post-pandemic economic fluctuations of COVID-19, which significantly impacted the construction sector, leading to changes in the prices of essential materials and services. The research was structured into five main stages: a literature review on budgeting, definition and characterization of the case study, preparation of a synthetic budget using the Orçafascio platform, retroactive adjustment of reference bases in quarterly cycles, and analytical data processing. The budget was based on the architectural and complementary projects, selecting the necessary services for the complete materialization of the construction, with emphasis on stages such as structure, finishes, and installations. The ABC curve was applied to identify items with the greatest economic impact and assist in prioritizing financial management. The results revealed significant fluctuations in both global and unit costs, with the greatest impact observed in structural and finishing stages. The analysis in quarterly cycles allowed for a more precise observation of market fluctuations, highlighting the importance of adaptive strategies and dynamic financial planning. Furthermore, the Orçafascio platform proved effective in organizing data, optimizing the budgeting process, and increasing the reliability of the results.