Análise de custos na construção civil em licitações públicas: estudo de caso aplicado em obras do Instituto Federal do Amapá

Abstract

This study examines three pricing levels, SINAPI reference values, bid prices, and local market prices in the state of Amapá, seeking to identify distortions, structural causes, and their impacts on contractual feasibility, based on two public works contracted by the Federal Institute of Amapá (IFAP). Public budgeting, a central instrument of governmental management, requires methodological accuracy to avoid waste, overpricing, or infeasible proposals, with SINAPI serving as the main national reference. However, the logistical and economic context of Amapá imposes specific constraints that hinder the direct application of national pricing databases. The methodology adopted was qualitative-quantitative and descriptive, employing the ABC Curve to select high-relevance construction inputs (cement, sand, gravel/stone, reinforcing steel bars, and ceramic blocks) for analysis in the Reitoria building in Macapá and the Tartarugalzinho Campus. Results showed that SINAPI values were consistently higher than local market prices, with an average difference of approximately 28% and distortions exceeding 70% for certain inputs. Regarding awarded bids, the Reitoria project demonstrated feasible pricing (4.44% above market values), whereas the Tartarugalzinho project presented bid prices below local market costs (-4.83%), including critical discounts reaching 119% for some inputs—indicating a high risk of infeasibility and suggesting potential “front-loading” or bid unbalancing. The study concludes that, although essential for national standardization, SINAPI tends to overestimate construction costs in Amapá when applied without regional adjustments. Simultaneously, excessive bidding discounts may compromise contractual execution. These findings reinforce the need for regional validation of reference prices and rigorous feasibility assessments by public procurement managers.