Contabilização de custos de obra em consórcios do setor de construção civil em Goiânia-GO

Abstract

This work was developed with the objective of understanding and demonstrating the accounting of the work cost of the activities of a consortium between companies in the field of Civil Construction and the benefits of this union, through the simulation of a case with two companies established in Goiânia, GO. In order to answer the following research problem: how should the accounting of the work cost of the activities of a consortium between companies in the field of Civil Construction be carried out? What are the benefits of this union in consortia? The research is classified as qualitative, exploratory, bibliographical and simulated study. The data were simulated from the creation of a consortium, Planeta Terra, which had as its sole and exclusive objective the execution of earthworks and asphalt works and services, in the municipality of Goiânia-GO. From the construction of a construction budget, the accounting of these construction costs was simulated according to the specificities of this business model.