Identificação de custos e formação de preços em empresas de arquitetura e urbanismo: estudo de caso

Abstract

This paper analyzes the formation of prices in small companies of architecture and urbanism. The usual pricing methods for architectural services do not always match the reality of costs of each company, or they result in such high values that they run away from the market and are far from competitive. The purpose of this work is to identify and classify the costs of an architecture and urban planning office and, from this, to elaborate a model of budget sheet for the formation of sales prices of the projects and services that is compatible with the market. The method used was the development of a case study in an architecture office, aiming to apply the ABC costing method to be base in the price formation of the architecture services. Base budget sheets were created for this office, and price formation was simulated on the residential architectural design service worksheet in order to perform not only the comparison of the result with prices of competitors but also to compare with the conventional methods of prices suggested by the entities of Architecture and Urbanism. The result found that, when forming the price of the architecture service through ABC costing, the company: is able to remain competitive compared to competitors' prices; is more aware of its costs because even indirect costs must be considered in the price formation by the applied method, and have a better basis to define its price and negotiation strategy with the customer since it will know its minimum price limit.