Análise comparativa entre o preço de referência, preço licitado e custo real de execução de obras

Abstract

Companies that participate in a bidding process for a public construction projects find to offer the most advantageous for public contractors, usually the lost overall cost for the execution of the bid services. However, price proposal is often elaborated in a subjective way due to the deficiency of information regarding the costs involved in the execution of the services. The present study aims to compare the real cost of execution, the bid and reference prices of the services performed by a small construction company operating in the public bidding sector in order to identify the activities that may cause losses to the company at the moment preparing the proposal. For this, the main services performed by the construction company over a year. After data collection and elaboration of composite cost unit for each service, the real cost, the bid and reference price were determined. The results showed that the lack knowledge of real costs could lead to elaboration of proposals with excessive discounts above the applicable maximum causing losses to the contract company even though the activity is being carried out within the standards cost established by reference prices.