Uma contribuição ao estudo da construção civil na ótica do modelo de gestão econômica

Abstract

Abstract: This work, based on the Economic Management Model, suggests a model for measuring the results of the main economic events inherent to the civil construction activity, particularly focused on the construction of residential buildings. The model is characterized under the view of business unit, establishing each unit (work) as an individualized and independent business. For the development of the model, the second chapter sought to understand the production process and the main variables involved in this market; then, in the third, the conceptual basis, represented by the main concepts of the Economic Management Model relevant to the measurement of results, as well as the vision of the business unit. And in the fourth chapter, the conceptual measurement model. The work presents in the fifth chapter an analysis of the application of a hypothetical case of the result measurement model. It emphasizes the main aspects, such as product development, production process, market price variation, cash and installment sales, formation of liabilities (units to be delivered) and the respective impacts on the result of the business unit (construction work). Thus, the conceptual measurement model identifies and measures the result individually, establishing each unit under construction as an exclusive unit, allowing the manager to minimize the margin of error on his simulation decisions that may be generated in different economic scenarios.