ORÇAMENTAÇÃO CONFORME A NBR 12721:2006 E POR COMPOSIÇÃO DE PREÇO UNITÁRIO (CPU) COMPARATIVOS PARA UM EDIFÍCIO COMERCIAL DE 5 PAVIMENTOS EM BELO HORIZONTE, MG

Abstract

With the increasing practice of real estate development in Brazil, the budgeting processes by Unit Price Composition (CPU), which brought results more in line with those of the real estate development, became of extreme importance. In this work, the analytical budgeting of a commercial building of 5 floors was done by quantitative survey using the CPU method with database of SINAPI (National System of Research of Costs and Indices of the Civil Construction), comparing the final cost with the costs obtained by the budgeting procedures prescribed by NBR 12721:2006 - Evaluation of construction costs for real estate development and other provisions for condominiums, also raised by us. The objective of this paper is to present the percentage of difference between the two budgeting processes, since both are necessary during the planning (CPU), and the execution of the project (incorporation with the sale of housing units in plan), and that such difference should not be too expressive for an effective performance of the enterprise, both its planning and execution, and expected financial return to the builder. We perform a critical analysis of the results in the search for points that can lead to considerable distortions.