Boas práticas na elaboração de orçamentos para licitações de obras públicas

Abstract

This monograph aims at presenting good practices in the elaboration of budgets for public works biddings. In order to reach this purpose, a revision of specialized literature was accomplished, featuring the advices of the Brazilian Court of Audit, wish supervises public works accomplished with federal money. A study on how to elaborate a budget was made, including detailed analyses of important aspects regarding direct costs, indirect expenses and profit (benefit). Concerning BDI (Budget Difference Income), because there are disputes over its composition, and taking into account its importance to budgets, all parcels that can or that cannot be considered as indirect expenses were appraised. The conclusion of this article is for the need of engineering and architecture departments of public administration organizations to observe the good practices recommended by specialized literature, aiming at elaborating more and more detailed and precise budgets, seeking after larger transparency in contracts, easiness in management of undertakings and better control of costs and prices of public works, avoiding unjustified contract additivves, play on spreadsheets, overprice and overbilling.