Integração dos setores de produção e orçamento na gestão de custos de empreendimentos de construção civil.

Abstract

Due to the increasingly turbulent, global and competitive business environment, the efficacy of the cost management systems has become very important for the survival of organizations. In this context, besides cost estimating, a cost management system should provide relevant, timely and useful information to support managers decisions related both to the present and to the future. Although in the past decades important changes have occurred in production management, cost management systems have not changed substantially in most organizations. In the construction industry, these management systems have been criticized for being ineffective in cost estimating costs, as well as in cost control during the production stage, especially because they do not take into account the nature of the production process, and the uncertainty of the construction environment. This article presents the results of a case study that was held in a construction firm that has integrated cost control into the production planning and control process. The main objective of this study was to establish a systematic cost control process integrating different functions of the company involved in cost management, which aims to provide cost information to be support decisions by production managers.