APPLICATION OF CUB/M² IN PREPARING A PARAMETRIC BUDGET: CORRELATION OF RESULTS WITH THE ANALYTICAL BUDGET

Abstract

The objective of this scientific research is to obtain the correlation of the results of the parametric budget through the correct use of the CUB/m² indicator (Basic Unitary Cost of Construction), guided by ABNT / NBR 12721:2006 (Brazilian Standard that establishes the CUB calculation methodology /m²), compared to the analytical budget. When the parametric budget is based on the standard, that is, choosing the standard project that most closely resembles the project, converting the real area to an equivalent area, taking into account costs that are not included in the CUB/m², it appears that the results obtained in the parametric budget (when the level of projects, details and information is limited) are close to the analytical budget. The choice of the theme of this study is due to the need to prepare more assertive parametric budgets when carrying out analyzes of the financial viability of the construction of new projects, based on the use of CUB/m². Thus, this analysis is carried out in less time and cost, compared to the preparation of an analytical budget. A quantitative approach was used as a methodology, as it worked with numerical data taken from case studies based on parametric budgets to be compared with their respective analytical budgets to correlate the results obtained.