STANDARDIZATION MANUAL FOR THE BUDGETS ELABORATION AND TECHNICAL ANALYSIS FOR THE UFRN PUBLIC CONSTRUCTIONS
Standardization Manual; Process Management; Public Buildings, Construction Budget.
The building budget is an essential step for the entire bidding process of a public building. Any budget related problem may cause detrimental consequences during the execution of the construction, causing damage to the Public Administration from delays to unplanned expenditures of public resources. In order to mitigate some of these problems, this study aims to propose a Standardization Manual for Budgets Elaboration and Technical Analysis for Public Constructions within the Federal University of Rio Grande do Norte, standardizing not only the understandings among the sectors involved in the design of these buildings, but also the types of services, measurement criteria and cost compositions thereof, optimizing the performance of the activities carried out in the responsible sector and facilitating the development during the construction execution.To do so, an Action Research was carried out in the sector involved, diagnosing the current process management model and its activities, followed by documentary data collection for periods between 2014 and 2017; in order to obtain results that support the need for the elaboration of a new methodology and its points for improvement. The proposed manual was divided in two stages: one of the budget worksheets preparation, considering the budgeting criteria, the structure of the budget worksheet, the main services and their quantification and measurement criteria; and another contemplating the guidelines for the technical analysis for processes of additives of services, readjustments, suppressions and previous consultations. The proposed model is expected to optimize the performance of budget sector activities and mitigate expenditures, for errors and / or omissions in analytical budgets, during the execution of the buildings.