apostila orçamento rev-0

8/16/2019 Apostila Orçamento Rev-0

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CURSO DE ORÇAMENTAÇÃO DE OBRAS

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e-mail: [email protected].!r

mailto:[email protected]:[email protected]:[email protected]


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CURSO DE ORÇAMENTAÇÃO DE OBRAS

ÍNDICE1. INTRODUÇÃO............................................................................................................. 5

2. CONCEITOS BÁSICOS.................................................................................................5

3. TIPOS DE ORÇAMENTO..............................................................................................6

a. Orçament !aram"tr#$.............................................................................................%

&. Orçament !ara re'#(tr )a #n$r!raç* em $n)m+n# ,NBR 12%21-...................%

$. Orçament )#($r#m#na)............................................................................................

). Demn(trat#/ )e 0rmaç* )e Preç.......................................................................

e. memra ,44-.....................................................................................................

. DISCRIMINAÇÃO ORÇAMENTÁRIA...............................................................................

5. REIME DE CONTRATAÇÃO...................................................................................... 1%

6. C7ASSI0ICAÇÃO DOS CUSTOS..................................................................................1a. C8(t D#ret.............................................................................................................1

&. C8(t( In)#ret(.......................................................................................................1

#. A)m#n#(traç* $entra9..............................................................................................1

##. Tr#&8t( (&re a nta :($a9......................................................................................1

$. Tr#&8t( (&re 98$r...............................................................................................1

#. IRP;..........................................................................................................................1

1. 78$r Rea9................................................................................................................1

2. 78$r Pre(8m#) 8 Artra)..................................................................................2<

##. CS77.........................................................................................................................2<

). S#m!9e( Na$#na9.....................................................................................................21

%. ETAPAS DO ORÇAMENTO......................................................................................... 21

a. An=9#(e )( )$8ment( re>erente( ? &ra ,e)#ta9@ m#n8ta )e $ntrat e !ret(-21

&. #(#ta t"$n#$a..........................................................................................................23

$. 7e/antament )e 8ant#)a)e( )e mater#a#( e (er/#ç( )e !ret.........................23

). P9aneament &=(#$...............................................................................................23

e. De:n#ç* )( re$8r((............................................................................................2

>. Pe(8#(a )e mer$a) )e !reç( )e !e((a9@ mater#a#( e !re(ta)re( )e (er/#ç...2

'. C=9$89 )( en$ar'( ($#a#( e tra&a94#(ta(............................................................25

4. C=9$89 ) $8(t 4r=r# )e 8t#9#aç* )( e8#!ament(......................................25

#. Pr)8t#/#)a)e )a( e8#!e(......................................................................................25

. Prat#$a#)a)e........................................................................................................25

F. Mnta'em )a( $m!(#çGe( )( (er/#ç(..............................................................25

9. De:n#ç* )( #m!(t( e ) BDI............................................................................25


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. CÁ7CU7O DOS ENCAROS SOCIAIS SOBRE A MÃO DE OBRA...................................25

a. RUPO 1.................................................................................................................. 26

&. RUPO 2.................................................................................................................. 2%

$. RUPO 3.................................................................................................................. 2

). Ta&e9a( )e en$ar'( ($#a#( e tra&a94#(ta(..............................................................3<. CÁ7CU7O DO CUSTO ORÁRIO DE EHUIPAMENTOS.................................................32

a. C=9$89 ) $8(t !r)8t#/......................................................................................33

#. De!re$#aç* e ;8r(.................................................................................................33

##. Man8tenç*.............................................................................................................36

###. Mater#a#(..................................................................................................................3%

#/. M* )e &ra.............................................................................................................3

1eren$#a9..............................................................................2

/#. 7#$en$#ament e (e'8r &r#'atLr#........................................................................2/##. Se'8r tta9..........................................................................................................2

/###. 78&r#:$aç* e 9a/a'em.........................................................................................3

#. Pne8(....................................................................................................................... 3

. Man8tenç*.............................................................................................................3

#. Amrte$e)re(........................................................................................................

##. Mtr#(ta..............................................................................................................

$. CUSTO DO TRANSPORTE TM OU MM.................................................................

#. C=9$89 )e !r)8ç* )( /e+$89( tran(!rta)re(..................................................

1. Tran(!rte 9$a9.......................................................................................................

Tran(!rte em Área Ur&ana 9$a9...................................................................................5

C=9$89 ) Tran(!rte 7$a9...........................................................................................6

2. Tran(!rte Cmer$#a9...............................................................................................6

##. Tran(!rte )e mater#a9 a(>=9t#$..............................................................................%

###. Tran(!rte )e E8#!ament( Pe(a)(.....................................................................

11. CÁ7CU7O DE BDI...................................................................................................a. Cn(t#t8#ç* ) $8(t #n)#ret.................................................................................

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#. M#aç* e )e(m#aç* )( e8#!ament(....................................................

##. M#aç* e )e(m#aç* )e !e((a9................................................................

###. M#aç* e )e(m#aç* )e >erramenta( e 8ten(+9#(......................................

#/. A)m#n#(traç* 9$a9................................................................................................. 5<

/. A)m#n#(traç* $entra9..............................................................................................51/#. Tr#&8t(....................................................................................................................51

/##. De(!e(a( :nan$e#ra(............................................................................................5

/###. Bene>+$#@ Mar'em )e Cntr#&8#ç* 8 78$r.......................................................5

#. R#($ 8 e/ent8a#(...................................................................................................55

&. C=9$89 )e BDI......................................................................................................... 55

12. 0ORMAÇÃO DO PREÇO DE ENDA........................................................................55

13. ANEOS................................................................................................................56

a. CUB.......................................................................................................................... 56

&. DISSQDIO SINDICATO DA CONSTRUÇÃO CII7 DE RIO RANDE................................56

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1. INTRODUÇÃO

O rçament " a >erramenta !r#m=r#a e >8n)amenta9 !ara e(t#mar 8 )e:n#r $8(t )e 8ma $n(tr8ç*@ (ea na $n(tr8ç* $#/#9@ $n(tr8ç* )e e(tra)a(@ namnta'em me$Kn#$a@ et$. E(ta >erramenta tam&"m !)e (er 8(a)a !ara a(

ma#( )#/er(a( =rea(@ $m a mnta'em )e 8m e/ent@ $ntrataç* )e 8m(er/#ç@ et$.

Para &ra( !&9#$a(@ 8 8e (er* :nan$#a)a( !r #n(t#t8#çGe( !&9#$a(@ rçament " !arte >8n)amenta9 !ara a!r/aç* e 9#&eraç* )e /er&a( e!a'ament( )( 'a(t(. Ne(ta $n)#ç*@ e(!e$#a9mente !ara &ra( )e$n(tr8ç* )e !r")#(@ $n)m+n#( e at" 9teament(@ rçament )e/e&e)e$er a( e#'n$#a( )a NBR-12.721 - Avaliação de custos unitários e preparode orçamento de construção para incorporação de edifícios em condomínio –rocedimento! 8e )eterm#na a >rma )e a!re(entaç* e ( $r#t"r#( )ea$e#taç* )e rçament( !ara e(te t#! )e em!reen)#ment.

2. CONCEITOS BÁSICOS

ORÇAMENTO " e(t8) ) $8(t )e 8ma &ra 8 (er/#ç@ 9e/an) em $nta( !reç( )e mater#a#(@ /a9re( )e (a9=r#( e en$ar'( ($#a#(@ $8(t )e 9$aç*8 $m!ra )e e8#!ament(@ #m!(t( e 98$r

COMPOSIÇÃO DE CUSTO UNITÁRIO DE SERVIÇO " a >rmaç* )e $8(t )e(er/#ç $m a )e($r#m#naç* )e t)( ( #ten( 8e $m!Ge

COMPONENTES (* ( #ten( )e $a)a $m!(#ç*@ e. !e)re#r@ (er/ente@

are#a@ &etne#ra@ et$.

INSUMOS (* ( mater#a#( 8e $m!Ge $a)a $m!(#ç* )e !reç )e (er/#ç@e. are#a@ &r#ta@ $#ment@ et$.

MÃO DE OBRA DIRETA (* ( >8n$#n=r#( 8e rea9#ar* (er/#ç@ 8 (ea@( >8n$#n=r#( )e !r)8ç*@ e. !e)re#r@ (er/ente@ e9etr#$#(ta@ (9)a)r@en$ana)r 4#)r=89#$@ en$ana)r me$Kn#$@ a8)ante@ et$.

MÃO DE OBRA INDIRETA (* ( >8n$#n=r#( 8e >aem at#/#)a)e( )e$ntr9e )e !r)8ç* 8 a)m#n#(trat#/a(@ e. en$arre'a)@ (8!er/#(r@

en'en4e#r@ a((#(tente a)m#n#(trat#/@ t"$n#$ )e (e'8rança ) tra&a94@ et$.

ENCARGOS SOCIAIS E TRABALHISTAS (* ( $8(t( re>erente( aaten)#ment )a 9e'#(9aç* tra&a94#(ta e !re/#)en$#=r#a ,>"r#a(@ 13 (a9=r#@#n(a98&r#)a)e@ INSS@ 0TS- e ( tr#&8t( re>erente( a( !9an( ($#a#( )'/ern ,SESI@ SENAI@ SEST@ SAT-

IMPOSTOS (* t)( ( tr#&8t( !re/#(t( !r 9e# #n$#)ente( (&re a em#((*)a nta :($a9 )e (er/#ç ,PIS@ CO0INS@ CS77@ IRP;@ ISSHN-

BDI – BENEFÍCIOS E DESPESAS INDIRETAS " $n8nt )e /a9re(

re>erente( ? m* )e &ra #n)#reta@ ='8a@ ener'#a@ te9e>ne@ #m!(t( e 98$r@ BDI (er= ma#( a!r>8n)a) a)#ante.

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PROJETO $n8nt )e )e(en4(@ e(!e$#:$açGe( t"$n#$a(@ memr#a#( )e $=9$89e memr#a#( )e($r#t#/( )a( )#/er(a( !arte( )e 8ma $n(tr8ç*. H8ant ma#()eta94a) e ma#( )$8ment( !((8#r !ret@ ma#( !re$#( (er= rçament.O( !ret( !)em (er $9a((#:$a)( na( (e'8#nte( $ate'r#a(

• Ant!"#$t# " a $n:'8raç* :na9 )a (98ç* !r!(ta@ $n(#)eran)

t)( ( e9ement( ) !r'rama@ ma( $m !8$ )eta94ament@ eme($a9a re)8#)a

• P"#$t# B%&'(# V rene ( e9ement( ne$e((=r#( ? $ntrataç*. Tema9'8m )eta94ament@ (8:$#ente !ara enten)#ment )a &ra. ;= en/9/e( !ret( e9"tr#$(@ 4#)r=89#$(@ e(tr8t8ra#(@ )eta94e( )e e(8a)r#a(@!a#(a'#(m@ et$.

• P"#$t# L)*+ $nt"m ( e9ement( ne$e((=r#( ? a!r/aç* !e9(Lr'*( !&9#$(@ 'eran) 9#$ença( !ara $n(tr8#r e e>et8ar 9#'açGe(

!r/#(Lr#a( )( (er/#ç( !&9#$(• P"#$t#& C#,!+,nt*"& !ret( )a( )#/er(a( e(!e$#a9#)a)e(@ ta#(

$m e(tr8t8ra(@ #n(ta9açGe( 4#)rV(an#t=r#a(@ e9"tr#$a(@ te9e>n#$a(@!a#(a'#(m@ >a$4a)a(@ $9#mat#aç* art#:$#a9 e 8tr(

• P"#$t# E-(t'/# $nt"m t)( ( e9ement( ne$e((=r#( !ara a$n(tr8ç*@ #n$98#n) ( !ret( $m!9ementare(.

ESPECIFICAÇÃO T0CNICA a( e(!e$#:$açGe( t"$n#$a( ,ET- )e($re/em@ )e>rma !re$#(a@ $m!9eta e r)ena)a@ ( mater#a#( e ( !r$e)#ment( )e

ee$8ç* a (erem a)ta)( na $n(tr8ç*. Pr eem!9@ a >rma )e ee$8ç*)a $erKm#$a )e !#( t#! )e $erKm#$a@ mar$a@ taman4@ $r@ >rma )ea((entament@ traç )a ar'ama((a e 8nta. A( !arte( 8e $m!Gem a( ET (*'enera9#)a)e( ,&et#/@ #)ent#:$aç* )a &ra@ re'#me )e ee$8ç* )a &ra@:($a9#aç*@ re$ement )a &ra@ m)#:$açGe( )e !ret e $9a((#:$aç* )((er/#ç(-@ mater#a#( )e $n(tr8ç* ,#n(8m( 8t#9#a)(- e )#($r#m#naç* )((er/#ç(.

CADERNO DE ENCARGOS Ca)ern )e En$ar'( ,CE- " $n8nt )ee(!e$#:$açGe( t"$n#$a(@ $r#t"r#(@ $n)#çGe( e !r$e)#ment( e(ta&e9e$#)( !e9$ntratante !ara a $ntrataç*@ ee$8ç*@ :($a9#aç* e $ntr9e )( (er/#ç( e

&ra(. O tet " (eme94ante a )a( E(!e$#:$açGe( T"$n#$a(@ ma( nrma9mente CE " ma#( 'era9@ (er/#n) !ara t)a( a( &ra(@ en8ant 8e a( ET (*!art#$89are(. O( t#!( ma#( $n4e$#)( (* ( Ca)ern( )e En$ar'( )e &ra( )ee(tra)a( ) DNIT 8 DAER.

MEMORIAL DESCRITIVO Memr#a9 De($r#t#/ ,MD- " 8tr t#! )e re(8m)a( e(!e$#:$açGe( t"$n#$a(@ $m 8ma )e($r#ç* 'era9 ) em!reen)#ment@ re'#me )e $ntrataç*@ ( !ra( e(t#ma)( e ( (er/#ç( !r#n$#!a#(. Orçament )e/e (e'8#r MD@ ma( n* )e/e (e re(tr#n'#r a e9e. era9mentea$m!an4a ( $ntrat( 8 ( )$8ment( )e 8ma 9#$#taç*.

CRIT0RIO DE MEDIÇÃO )e:ne 8a#( (* ( (er/#ç( e 8a#( a( 8n#)a)e($n(#)era)a( !ara !a'ament e $ntr9e ) an)ament )a &ra@ e. na

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ee$8ç* )e !are)e( )e a9/enar#a $r#t"r# )e me)#ç* " a =rea )e a9/enar#aee$8ta)a@ 9e/an) em $nta $4a!#($@ re&$ e ema((ament@ (e >r $a(.

. TIPOS DE ORÇAMENTO

E#(tem /=r#( t#!( )e rçament@ e !a)r* e($94#) )e!en)e )a :na9#)a)e)a e(t#mat#/a e )a )#(!n##)a)e )e )a)(. Se 4= #ntere((e em &ter 8mae(t#mat#/a r=!#)a 8 &a(ea)a a!ena( na $n$e!ç* #n#$#a9 )a &ra 8 em 8mante!ret@ t#! ma#( #n)#$a) " !aram"tr#$. Para a( #n$r!raçGe( em$n)m+n#@ a 9e# e#'e re'#(tr )e #n>rmaçGe(@ em $artLr#@ (e'8#n) 8m!r$e)#ment !a)rn#a)@ )e a$r) $m a nrma NBR 12%21 ,ABNT@ 1-. Orçament )#($r#m#na) " ma#( !re$#(@ ma( e#'e 8ma 8ant#)a)e &em ma#r)e #n>rmaçGe(. W( /ee(@ )8rante )e(en/9/#ment ) !ret@ " #ntere((anterea9#ar a e(t#mat#/a )e >rma $8#)a)(a a men( na( !arte( 8e = >ram)e:n#)a(. Para a( )ema#(@ !)eV(e a!9#$ar e(t#mat#/a( &a(ea)a( em !er$ent8a#(m")#( )e &ra( anter#re(. Pr eem!9@ (e e#(te !ret ar8#tetn#$@ $ma( )e:n#çGe( )e )#men(Ge( e a$a&ament(@ ma( a#n)a n* e(t* )#(!n+/e#( (!ret( e9"tr#$(@ 4#)r=89#$( 8 e(tr8t8ra#(@ ( /a9re( $rre(!n)ente( !)em(er e(t#ma)( 8t#9#an) ( !er$ent8a#( 8e e(ta( !ar$e9a( 'era9mente at#n'em!ara &ra( ) me(m t#!.

*. O"3*,nt# !*"*,4t"'(#

X 8m rçament !re9#m#nar@ n)e !)eV(e 8t#9#ar +n)#$e( e ta&e9a(.Nrma9mente " 8t#9#a) !ara e(t8) )e /#a#)a)e 8 e(t#mat#/a )a 'ran)ea) $8(t )e 8ma )eterm#na)a &ra.

Para &ra( $#/#( (* 8t#9#a)( ( +n)#$e( ) CUB ,C8(t Un#t=r# B=(#$- )are'#* !ara $a)a t#! )e $n(tr8ç*. E(te( /a9re( >aem !arte )e 8m e(t8))( $8(t( )e mater#a#( e m* )e &ra 8e SINDUSCON rea9#a!er#)#$amente. Em ane e(t= a ta&e9a at8a9#a)a ) CUBVRS.

Ne(ta (#t8aç* m89t#!9#$aV(e a =rea tta9 ) !ret !e9 /a9r ) CUB$rre(!n)ente a t#! )e $n(tr8ç*.

P)eV(e $n(#)erar t)a a $n(tr8ç* )e 8m !r")# m89t#>am#9#ar em!er$ent8a#( !ara $a)a eta!a )a $n(tr8ç*@ $n>rme na ta&e9a a&a#.

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F#nt En)n5*"'* 6 C&t#& – U,* Mt#6#+#)'* !*"* O"3*,nt*37# 6 O8"*& C'/'& –P*+# R#8"t# V'++* D'*&

Para mnta'en( me$Kn#$a( 8 $n(tr8ç* )e e(tr8t8ra( met=9#$a( !)eV(e8t#9#ar +n)#$e( )e !r)8t#/#)a)e re9a$#na)( a !e( tta9 )a e(tr8t8ra. Ne(ta(#t8aç* " #m!rtante $ntar $m a e!er#n$#a )e !r:((#na#( $a!a$#ta)(,en'en4e#r(@ (8!er/#(re( e en$arre'a)(-.

8. O"3*,nt# !*"* ")'&t"# 6* 'n(#"!#"*37# , (#n6#,9n'#:NBR 12;21<

A NBR 12%212rma )e !ret )e $n(tr8ç* 8e a a8tr#)a)e a)m#n#(trat#/a a!r/ar=@ e )ememr#a9 8e )e($re/a@ e (er= ar8#/a) n Re'#(tr )e ImL/e#(Y ,a )e:n#ç*" )e Ctr#n Net@ a!8) M#94men( e A9/e(@ 16@ !.31%-. Parte )e(ta 9e'#(9aç*># a9tera)a $m a e)#ç* ) n/ CL)#' C#/#9 &ra(#9e#r@ ma( a( 8e(tGe(re>erente( ? e(!e$#:$aç* e a rçament (* re'89a)a()eta94a)a( atra/"( )aNBR 12%21 ,ABNT@ 2


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A :na9#)a)e !r#n$#!a9 " a 'arant#a@ !ara #n$r!ra)re(@ $n(tr8tre( ea)8#rente(@ )e 8e !r")# (er= $n(tr8+) $m )eterm#na)a( $ara$ter+(t#$a(@re'#(tra)a( em !9an#94a( !rL!r#a(.

I- C=9$89 )a( =rea( n( !a/#ment( e )a =rea '9&a9II- C=9$89 )a( =rea( )a( 8n#)a)e( a8tnma(

III- A/a9#aç* ) $8(t '9&a9 e 8n#t=r# )a $n(tr8ç*I A- A/a9#aç* ) $8(t )e $n(tr8ç* )e $a)a 8n#)a)e a8tnma e $=9$89 )reVrate# )e (8&r'aç*I B- Re(8m )a( =rea( rea#( !ara ( at( )e re'#(tr e e($r#t8raç*,$n)m+n# /ert#$a9-I B1- Re(8m )a( =rea( rea#( !ara ( at( )e re'#(tr e e($r#t8raç*,$n)m+n# 4r#nta9-- In>rmaçGe( 'era#(I- Memr#a9 )e($r#t#/ )( e8#!ament(II- Memr#a9 )e($r#t#/ )( a$a&ament( ,)e!en)n$#a( )e 8( !r#/at#/-

III- Memr#a9 )e($r#t#/ )( a$a&ament( ,)e!en)n$#a( )e 8( $m8m-.(. O"3*,nt# 6'&("','n*6#

O rçament )#($r#m#na) ,8 )eta94a)- " a8e9e $m!(t !r 8ma re9aç*eten(#/a )( (er/#ç( 8 at#/#)a)e( a (erem ee$8ta)( na &ra. O( !reç(8n#t=r#( )e $a)a 8m )e(te( (er/#ç( (* &t#)( !r $m!(#çGe( )e $8(t(@re9a$#nan) a( 8ant#)a)e( e $8(t( 8n#t=r#( )( mater#a#(@ )( e8#!ament(e )a m* )e &ra ne$e((=r#( !ara ee$8tar 8ma 8n#)a)e ) (er/#ç$n(#)era).

O( rçament( (* ee$8ta)(@ m8#ta( /ee(@ $m &a(e em $m!(#çGe( )e$8(t( 'en"r#$a(@ &t#)a( em ta&e9a( 8 9#/r( ,8 $a)a(tra)a( n (>tZarea)8#r#)-. Me(m 8e (eam em&a(a)a( na &(er/aç* )a rea9#)a)e em )a)9$a9 e mment@ n* (er* !er>e#tamente a8(ta)a( a 8ma em!re(a@ em!art#$89ar. O a8(te ne$e((=r# )e/e (er rea9#a) atra/"( )a a!r!r#aç* )e$8(t(@ 8e " a /er#:$aç* #n 9$ )( $8(t( e>et#/( )e ee$8ç* )( (er/#ç(@$m a me)#ç* )( mater#a#( e e8#!ament( em!re'a)( e )( tem!()e)#$a)( !e9( !er=r#( a $a)a tare>a.

Pr :m@ a )#/#(* )e (er/#ç( n( rçament( )#($r#m#na)( )e/e (e'8#r 8m!a)r* $9ar e &et#/@ >a$#9#tan) a ee$8ç* e $n>ern$#a )( re(89ta)(.

Para #(t@ )e/e (er a)ta)a@ !e9a em!re(a 8 !r:((#na9@ 8ma n#$a)#($r#m#naç* rçament=r#a@ 8e " 8ma re9aç* !a)rn#a)a )e t)( ((er/#ç( 8e !)em $rrer em 8ma &ra.

6. D,#n&t"*t'/# 6 F#",*37# 6 P"3#

X m8#t 8t#9#a) em (er/#ç( )e mnta'em e $n(tr8ç* me$Kn#$a@ n)e ma#r !e( ) $8(t " )a m* e &ra@ >erramenta( e e8#!ament(@ e tmV(e!8$a( #n>rmaçGe( (&re ( !ret( e ( mater#a#( a (erem >rne$#)(. Ne(tet#! )e rçament !ra )e ee$8ç* " m8#t #m!rtante@ ent* a( e8#!e()e/em (er &em )#men(#na)a(.

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. H#,,-H#"* :55<

X 8t#9#a) em (er/#ç( )e >rne$#ment )e m* )e &ra@ $m em !ara)a(#n)8(tr#a#( 8 !re(taç* )e (er/#ç( e(!e$+:$(. Ne(te $a( rçament )e/e#n$98#r n /a9r 8n#t=r# ) !r:((#na9 t)( ( $8(t( re9at#/( a en$ar'(@#m!(t(@ 98$r@ e!#[( e 8tr( 8e >rem ne$e((=r#(.

Em 8a98er )( t#!( )e rçament( a$#ma a !re$#(* )e!en)er= )a(#n>rmaçGe( >rne$#)a( !e9 $9#ente. H8an) n* e#(tem m8#ta( #n>rmaçGe(re9at#/a( a !ret 8 &ra !)e (er >e#ta a!ena( 8ma E(t#mat#/a )e C8(t(,C(t E(t#mat#n'-@ (en) 8e e#(t#r= (em!re 8ma mar'em )e err ne(ta/a9raç*.

A&a# a MAREM DE ERRO e(ta&e9e$#)a !e9 ICEC \ Internat#na9 C(tEn'#neer#n' C8n$#9

• Pret Ee$8t#/ ]V 5^• Pret B=(#$ ]V 1< a 15^• #a#)a)e E$nm#$a ]V 25 a 3rma 8ea( E(!e$#:$açGe( T"$n#$a(. O( (er/#ç( 9#(ta)( )e/em (er $)#:$a)( ea'r8!a)( )e a$r) $m $r#t"r#( 9L'#$( ,)e a$r) $m t#! )e (er/#ç@ a(e_n$#a )e ee$8ç*@ ( mater#a#( em!re'a)(@ et$.-. A( 9#(ta'en( !re!ara)a()e/em (e'8#r a8e9a $n(tante )a NBR 12%21 ,ABNT@ 1@ Ane D-@ $n>rme

re!r)8#) a&a#

E+*8#"*37# 6 !"#$t#

D.1 Ser/#ç( ($#a#(

D.1.1 Ser/#ç( t"$n#$(

D.1.1.1 7e/antament t!'r=:$.

D.1.1.2 E(t8)( 'et"$n#$(.

D.1.1.3 #(tr#a(.

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D.1.1. P9aneament@ a((e((r#a e $ntr9e 'era9 )a &ra@ $ntr9e te$n9L'#$.

D.1.1..1 Cn(89tr#a ) em!reen)#ment )e !r'ramaç* e )ea$m!an4ament.

D.1.1..2 Pret ar8#tetn#$.

D.1.1..3 Pret 'et"$n#$.

D.1.1.. Pret e(tr8t8ra9 ,#n>ra e (8!raVe(tr8t8ra-.

D.1.1..5 Pret )a( #n(ta9açGe( e9"tr#$a(.

D.1.1..6 Pret )a( #n(ta9açGe( 4#)r=89#$a(@ (an#t=r#a( e )e '=(.

D.1.1..% Pret )a( #n(ta9açGe( )e arV$n)#$#na) e /ent#9aç* me$Kn#$a.

D.1.1.. Pret )a( #n(ta9açGe( e(!e$#a#( ,tran(!rte(@ re>r#'eraç*@ $a9e>aç*@ea8(t*@ #n$#neraç*@ $m&ate a #n$n)#-.

D.1.1.. Pret )e tratament a$(t#$.

D.1.1..1< Pret )e #n(ta9açGe( $mer$#a#(@ #n)8(tr#a#( e 4(!#ta9are(.

D.1.1..11 Pret )e #n(ta9aç* )e te9e>ne(@ m(#$a >8n$#na9.

D.1.1..12 Pret )e !9a`'r8n).

D.1.1..13 Ma8ete(.

D.1.1..1 Per(!e$t#/a(.

D.1.1..15 Pa#(a'#(m.

D.1.1..16 Cm!9ementaç* art+(t#$a.

D.1.1..1% Cntr9e te$n9L'#$.

D.1.1.5 Orçament(.

D.1.1.6 Crn'rama(.D.1.1.% 0t'ra:a(.

NOTA V A( )#($r#m#naçGe( )( tra&a94( $m!nente( )( )#/er(( !ret( e(er/#ç( t"$n#$( 8e :erem !arte )e 8ma #n$r!raç* ,!ret( )ear8#tet8ra@ e(tr8t8ra@ #n(ta9açGe(@ et$.@ e (er/#ç( )e /#(tr#a@ $n(89tr#a@ et$.-)e/em &e)e$er ?( !re($r#çGe( e(ta&e9e$#)a( na NBR 12%22.

E-(37# 6 #8"*

D.1.2 Ser/#ç( !re9#m#nare(D.1.2.1 Dem9#çGe(.

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D.1.2.2 CL!#a( 4e9#'r=:$a(@ !r#nt(@ >t(t=t#$a(@ >t'ra:a(@ et$.

D.1.2.3 De(!e(a( 9e'a#(.

D.1.2.3.1 7#$ença(@ em98ment(@ taa( )e &ra e )a e)#:$aç*@ re'#(tr em$artLr#.

D.1.2.3.2 Im!(t(@ >e)era#(@ e(ta)8a#(@ m8n#$#!a#( e 8tr( ,(e'8r( $ntra>'@ re(!n(a#)a)e $#/#9 e 8tr(-@ $ntrat(@ (e9(@ 9e'#(9aç* )a &ra@)e(!a$4ante.

D.1.2.3.3 M89ta(.

D.1.3 In(ta9açGe( !r/#(Lr#a(

D.1.3.1 Ta!8me(@ /e)açGe(@ $er$a(@ &arra$Ge(@ )e!L(#t(@ !9a$a(@ trre(@ (#9(@an)a#me( me$Kn#$(@ !rteç* !ara tran(e8nte(@ e 8tr( e8#!ament(.

D.1.3.2 In(ta9açGe( !r/#(Lr#a( )e ='8a@ 98@ >rça@ e('t@ te9e>ne@ (#na9#aç*e 8tra(.

D.1.3.3 In(ta9aç* )e &m&a(.

D.1.3. 7$aç* )a &ra.

D.1. M=8#na( e >erramenta(

D.1..1 M=8#na(@ !eça( e a$e((Lr#(@ $n(ert(@ 98&r#:$aç*@ man8tenç*.

D.1..2 0erramenta( em 'era9.

D.1.5 A)m#n#(traç* )a &ra e )e(!e(a( 'era#(

D.1.5.1 Pe((a9@ en'en4e#r@ a8#9#ar )e en'en4e#r@ me(treV)eV&ra(@en$arre'a)( )a &ra@ $n>erente@ a9mar#>e@ a!nta)r@ /#'#a(@ '8#n$4e#r e8tr(.

D.1.5.2 Cn(8m( $m&8(t+/e#( e 98&r#:$ante(@ mater#a9 )e 9#m!ea@ mater#a9e9"tr#$@ $nta( )e ='8a@ >rça@ 98 e te9e>ne.

D.1.5.3 Mater#a9 )e e($r#tLr# )a &ra.

D.1.5. Ca#a )a &ra.

D.1.5.5 Me)#$ament( )e emer'n$#a.

D.1.5.6 En(a#( e(!e$#a#( !ara mater#a#( e (er/#ç(.

D.1.5.% Cntr9e (an#t=r# )a &ra.

D.1.5. E8#!ament )e (e'8rança )a &ra ,)( !er=r#(@ )a( m=8#na(@ )(

mater#a#(@ et#ntre(@ et$.-.

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D.1.6 7#m!ea )a &ra

D.1.6.1 7#m!ea !ermanente )a &ra.

D.1.6.2 Ret#ra)a )e ent894.

D.1.% Tran(!rte

D.1.%.1 Tran(!rte #ntern.

D.1.%.2 Tran(!rte etern.

D.1. Tra&a94( em terra

D.1..1 7#m!ea )e terren )e(matament@ )e(t$ament@ ret#ra)a )e&a9)rame(.

D.1..1.1 7$aç* )e &ra@ e($a/açGe(@ ret#ra)a e >rne$#ment )e terra@$m!a$taç*.

D.1..2 De(mnte )e r$4a.

D.1. D#/er((

D.1..1 Cn(ert(.

D.1..2 Rea!r/e#tament e tratament )e mater#a#(.

D.1..3 De(!e(a( $m /##n4(.

D.1.. O8tr(.

D.2 In>raVe(tr8t8ra e &ra( $m!9ementare(

D.2.1 E($rament( )e /##n4( e ) terren.

D.2.2 E('tament@ re&a#ament ) 9enç9 )e ='8a e )rena'en(.

D.2.3 Pre!ar )a( >8n)açGe( $rte( em r$4a@ 9a(tr(.

D.2. 08n)açGe( (8!er:$#a#(.D.2.5 08n)açGe( !r>8n)a(.

D.2.6 Re>rç( e $n(9#)aç* )e >8n)açGe(.

D.2.% Pr/a( )e $ar'a em e(ta$a( ,en(a#( )e 8a9#)a)e-.

D.2. Pr/a( )e $ar'a (&re terren )e >8n)aç* ,en(a#-.

D.3 S8!raVe(tr8t8ra

D.3.1 Cn$ret !rten)#).

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D.3.2 Cn$ret arma).

D.3.3 Met=9#$a.

D.3. Ma)e#ra.

D.3.5 M#(ta.

D.3.6 O8tr( t#!(.

D. Pare)e( e !a#n"#(

D..1 Pare)e( 8 e9ement( )#/#(Lr#(

D..1.1 A9/enar#a(.

D..1.2 E9ement( )#/#(Lr#( e(!e$#a#(.

D..1.3 E9ement( /aa)( em 'era9.

D..2 E(8a)r#a(@ !e#tr#(@ >erra'en(

D..2.1 Ma)e#ra.

D..2.2 Met=9#$(.

D..2.3 P9=(t#$(.

D..2. Cn$ret.

D..2.5 M#(t(.

D..2.6 Pe#tr#( e $4a!#n(.

D..2.% 0erra'en(.

D..2. D#/er(( ,!er(#ana(@ et$.-.

D..3 #)r( e !9=(t#$(

D..3.1 #)r( 9#((@ >anta(#a(@ $r#(ta9@ tem!era)(@ !a$(@ tran(9$#)(@arama)(@ &9#n)a)(@ ra`&an@ e(!e94(.

D..3.2 T#9( )e /#)r e e9ement( /aa)(.

D..3.3 P9=(t#$(.

D..3. D#/er((.

D.. E9ement( )e $m!(#ç* e !rteç* )a( >a$4a)a(

D.5 C&ert8ra( e !rteçGe(

D.5.1 C&ert8ra(

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D.5.1.1 E(tr8t8ra( !ara te94a).

D.5.1.2 Mater#a9 )e $&ert8ra $4a!a( )e :&r$#ment@ !9=(t#$(@ te94a($erKm#$a(@ $n)8tre( e $a94a(.

D.5.1.3 O8tra(.

D.5.2 Im!ermea#açGe(

D.5.2.1 De terraç( a&ert(@ $&ert(@ ar)#n(.

D.5.2.2 Ca#a )e ='8a.

D.5.2.3 7ae ) (8&(9.

D.5.2. ;8nta(.

D.5.2.5 Ban4e#r(.D.5.3 Tratament( e(!e$#a#(

D.5.3.1 T"rm#$.

D.5.3.2 O8tr(.

D.6 Re/e(t#ment(@ >rr( e e9ement( )e$rat#/(@ mar$enar#a e (erra94er#a@tratament( e(!e$#a#(

D.6.1 Re/e(t#ment ,#ntern e etern-

D.6.1.1 Ar'ama((a.

D.6.1.2 A89e(@ 9a)r#94(@ 4#)r=89#$( e $erKm#$(.

D.6.1.3 M=rmre(@ 'ran#t( e aren#t(.

D.6.1. Marmr#te 8 'ran#t#na.

D.6.1.5 Pa(t#94a( $erKm#$a( 8 )e /#)r.

D.6.1.6 E(!e$#a#(.D.6.2 0rr( e e9ement( )e$rat#/(

D.6.3 Mar$enar#a e (erra94er#a ,!rtGe(@ 'ra)e(@ et$.-

D.6. P#nt8ra

D.6.5 Tratament( e(!e$#a#( #ntern(

D.6.5.1 A$(t#$.

D.6.5.2 O8tr( tratament( e #m8n#açGe(.

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D.% Pa/#mentaçGe(

D.%.1 Pa/#mentaçGe(

D.%.1.1 Ta$(@ !ar8ete@ >r#((@ !#(( e(!e$#a#( )e ma)e#ra.

D.%.1.2 M=rmre@ marmr#te@ 'ran#t@ PC.

D.%.1.3 7a)r#94( 4#)r=89#$(@ 9a)r#94( $erKm#$(@ !a(t#94a( $erKm#$a(.

D.%.1. C#menta).

D.%.1.5 Ca9ça)a( eterna(.

D.%.2 R)a!"(@ (9e#ra(

D. In(ta9açGe( e a!are94( ,re(!e$t#/(-

D..1 E8#!ament( )e &an4e#r@ $#n4a e (er/#ç

D..1.1 78ça( em 'era9.

D..1.2 Meta#( (an#t=r#(.

D..1.3 Cm!9ement( !rtaV!a!e9@ $a)e@ (a&nete#ra@ arm=r#.

D..1. 0'*@ $#>a@ :9tr@ a8e$e)r e meta#(.

D..1.5 Tan8e e meta#(.

D..1.6 Ban$a(.

D..1.% O8tr( e8#!ament(.

D..2 In(ta9açGe( e9"tr#$a(

D..2.1 78@ >rça@ te9e>ne@ $am!a#n4a@ r=)#@ te9e/#(*@ #nter$m8n#$aç*.

D..2.2 P=raVra#(.

D..2.3 S#na9#aç* nt8rna.D..2. Re9L'#( e9"tr#$(.

D..2.5 C48/e#r( e9"tr#$(.

D..2.6 P(teaç*.

D..3 In(ta9açGe( 4#)r=89#$a@ (an#t=r#a e )e '=(

D..3.1 Á'8a.

D..3.2 E('t e /ent#9aç*.

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D..3.3 Á'8a( !98/#a#(.

D..3. =(.

D.. ArV$n)#$#na) ,re>r#'eraç*-

D..5 ent#9aç* me$Kn#$a ,ea8(t* 8 #n(8aç*-

D..6 In(ta9açGe( me$Kn#$a(

D..6.1 E9e/a)re(.

D..6.2 MntaV$ar'a(.

D..6.3 E($a)a( r9ante(.

D..6. P9an( #n$9#na)(.

D..6.5 De /=$8.

D..6.6 De ar $m!r#m#).

D..6.% De /a!r.

D..6. De #'n#.

D..6. De 9#.

D..6.1< De 9#m!ea )a( >a$4a)a(.

D. Cm!9ementaç* )a &ra

D..1 Ca9a>ate e 9#m!ea

D..2 Cm!9ementaç* art+(t#$a e !a#(a'#(m

D..2.1 Pa#(a'#(m.

D..2.2 Pa#n"#( art+(t#$(.

D..2.3 D#/er((.D..3 O&ra( $m!9ementare(

D..3.1 Cm!9ementare(.

D..3.2 A$ert( )e !#((.

D.. 7#'aç* )e:n#t#/a e $ert#)Ge(

D...1 Á'8a.

D...2 78.

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D...3 0rça.

D... Te9e>ne.

D...5 =(.

D...6 E('t.

D...% Á'8a( !98/#a#(.

D... In$n)#.

D... Cert#)Ge(.

D..5 Re$ement )a &ra

D..5.1 En(a#( 'era#( na( #n(ta9açGe(.

D..5.2 Arremate(.

D..5.3 ateV(e.

D..6 De(!e(a( e/ent8a#(

D..6.1 In)en#aç* a ter$e#r(.

D..6.2 Im!re/#(t( )#/er((.

D.1< nr=r#( ) $n(tr8tr

D.11 nr=r#( ) #n$r!ra)r

>. REGIME DE CONTRATAÇÃO

O( $ntrat( )e (er/#ç( )e $n(tr8ç*@ tant $#/#9 $m mnta'em me$Kn#$a@!)em (er >e#ta( )e )8a( >rma( )#(t#nta(@ a$e#ta( e )e:n#)a( !e9a 7e# )a(7#$#taçGe( N .6663@ e (e8( $m!9ement(

• C#nt"*t*37# !#" !"3# n't%"'# \ 8an) (e $ntrata a ee$8ç* )a&ra 8 (er/#ç !r !reç $ert )e 8n#)a)e( )eterm#na)a(@ )e/e (er

a)ta) 8an) a( 8ant#)a)e( )e $a)a #tem )e (er/#ç e8 a(e(!e$#:$açGe( n* e(t* tta9mente $9ara( 8 )e:n#)a(@ 8e "@nrma9mente@ $a( )e re>rma( )e e)#:$açGe(

• C#nt"*t*37# !#" !"3# )+#8*+ \ 8an) (e $ntrata a ee$8ç* )a&ra 8 ) (er/#ç !r !reç $ert e tta9@ !)e (er a)ta) n( $a((em 8e (e tem !ret ee$8t#/ #nte'ra9 )a $n(tr8ç*@ #n$98#n)e(!e$#:$açGe( r+'#)a(@ &em $m@ !r)8t a (er !r)8#) e(t=m8#t &em )e:n#).

Me(m n re'#me )e $ntrataç* !r !reç '9&a9 " ne$e((=r# rçar ( !reç(

8n#t=r#(@ !#( 8a98er a9teraç* 8 err n !ret@ 8 (9#$#taç* )em)#:$aç* !e9 $9#ente " !((+/e9 $a9$89ar )e >rma !re$#(a ( /a9re(

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$rre(!n)ente(. X #m!rtante 9em&rar 8e t) e 8a98er a9teraç* )e!ret 8 m)#:$aç* na ee$8ç* )( (er/#ç( )e/e (er !re/#amentea!r/a)a !e9 $9#ente@ (& r#($ )e (er/#ç rea9#a) n* (er !a'.

Em a9'8ma( (#t8açGe( ( (er/#ç( etra( re9a$#na)( a a9teraçGe( )e !ret8 m)#:$açGe( (9#$#ta)a( !e9 $9#ente (mente (er* rem8nera)a( a :na9 )a

&ra atra/"( )e a)#t#/( $ntrat8a9 )e !reç@ )e()e 8e &em )$8menta)( e&a(ea)( na( $m!(#çGe( )e !reç( 8n#t=r#(.

?. CLASSIFICAÇÃO DOS CUSTOS

S&re t)( ( $8(t( )#ret( e #n)#ret( #n$#)em tr#&8t( )#/er((@ (en) !ara$a)a t#! )e $8(t 8m t#! )e tr#&8t $rre(!n)ente.

In&,#......................T"'8t#& In('6nt&

M* )e &ra.... .En$ar'( S$#a#( e Tra&a94#(ta(

Mater#a#(.......................................IPI e8 ICMSE8#!ament(...............................IPI e8 ICMS Tr#&8t( (&re a Re$e#ta.........ISS@ PIS e CO0INS Tr#&8t( (&re 78$r......................IRP; e CS77

O( $8(t( (* $9a((#:$a)( $m )#ret( e #n)#ret( a !art#r )( $r#t"r#( a(e'8#r

*. C&t# D'"t#

S* t)( ( $8(t( re9at#/( a mnta'em ) $ante#r )e &ra(@ a8#(#ç* )e

mater#a#(@ 9$aç* )e e8#!ament(@ (a9=r#( e en$ar'( )e t)a a m* )e &raen/9/#)a ,)#reta e #n)#reta-@ (8& em!re#te#r(@ man8tenç* ) $ante#r )e&ra(@ a9#mentaç*@ tran(!rte@ e8#!ament( )e !rteç* #n)#/#)8a9 e $9et#/a@et$.@ 8 (ea@ (* t)( ( #n(8m( e #ten( 8e #nte'ram a( $m!(#çGe( )e$8(t( 8n#t=r#( )( (er/#ç(@ a$re($#)( )( $8(t( )e m#aç* e)e(m#aç* )a &ra e )a man8tenç* ) $ante#r.

8. C&t#& In6'"t#&

S* ( $8(t( 8e n* >aem !arte )a( e(!e$#:$açGe( t"$n#$a(@ memr#a#( 8!ret( e (* re9at#/( a #m!(t( e tr#&8t( )#/er((. O( !r#n$#!a#( $8(t(

#n)#ret( e(t* 9#(ta)( a&a#

'. A6,'n'&t"*37# (nt"*+

Crre(!n)e a 8m !er$ent8a9 8e a (e)e )a em!re(a e#'e )e $a)a &ra !ara$&r#r (e8( $8(t( )e man8tenç*. De!en)en) ) taman4 )a em!re(a e )>at8rament ) &ra@ !)e /ar#ar )e 2^ a 15^ ) >at8rament men(a9.

''. T"'8t#& " * n#t* @&(*+

S* ( tr#&8t( #n$#)ente( (&re !reç )e /en)a ) (er/#ç ,8 )a nta :($a9-

e $rre(!n)e a( (e'8#nte( tr#&8t(

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• ISS 8 ISSN " #m!(t( m8n#$#!a9 (&re a ee$8ç* )a &ra@ !)e/ar#ar )e 2^ a 5^@ )e!en)en) ) t#! )e (er/#ç e )e ne'$#aç* $m aPre>e#t8ra M8n#$#!a9 (& >rma )e #n$ent#/

• PIS \ Pr'rama )e Inte'raç* S$#a9 !ara $a( ) 78$r Pre(8m#) e(te!er$ent8a9 " : em t) terr#tLr# na$#na9 e #'8a9 ne(ta )ata aa9+8ta )e


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2. L("# P"&,'6# # A"8't"*6#

O( !er$ent8a#( :a)( n art#' 15 )a 7e# 25@ !ara 8em !tar !e9 L("#P"&,'6# # A"8't"*6#@ (* ( (e'8#nte(

A V ^ en)a )e mer$a)r#a( e !r)8t(

B V 1@6^ Re/en)a !ara $n(8m@ )e $m&8(t+/e#( )er#/a)( )e !etrL9e@ =9$9et+9#$ $ar&8rante e '=( nat8ra9C V 16^ Pre(taç* )e (er/#ç( )e tran(!rte@ e$et )e $ar'a 8e " )e ^D V 32^ Pre(taç* )e )ema#( (er/#ç(E V ^ At#/#)a)e( #m#=r#a(0 V ^ Em!re#ta)a '9&a9 V 32^ A)m#n#(traç* )e &ra(.

Pr eem!9@ em!re(a( )e en'en4ar#a )e $n(tr8ç* 8e !tem !r e(tam)a9#)a)e )e tr#&8taç* !a'ar* 1@2^ )e IRP; (&re /a9r )a nta :($a9@ )a(e'8#nte mane#ra

Cn(#)eran)V(e !er$ent8a9 $m #'8a9 a ^ ,9etra 0@ a$#ma- e (en) aa9+8ta ) IR )e 15^@ tem(

P*"* # (* 6 #8"*& IRPJ - 1> 12 " * N#t* F'&(*+

Para em!re(a( )e en'en4ar#a $n(89t#/a IRP; " #'8a9 a @^@ 8an) tr#&8ta)(&re 98$r !re(8m#) ,9etra D f 32^-.

P*"* # (* 6 !"#$t#& IRPJ 2 - 1> = " * n#t* @&(*+

''. CSLL

A &a(e )e $=9$89 )a Cntr#&8#ç* S$#a9 (&re 98$r )a( !e((a( 8r+)#$a( $m:n( 98$rat#/( "

• Tr#&8ta)( !e9 L("# P"&,'6# # A"8't"*6# " )e 12^ (&re aRe$e#ta Br8ta e )e 1


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6. S',!+& N*('#n*+

Em!re(a( )e en'en4ar#a !)em !tar !r tr#&8taç* !e9 S#m!9e( Na$#na9@)e()e 8e 8ma )e (8a( at#/#)a)e( n* (ea e9a&raç* )e !ret(. Ne(te $a(a em!re(a )e/e !tar !r 8tr t#! )e tr#&8taç*.

A( a9+8ta( ) S#m!9e( Na$#na9 /ar#am )e ^ a 13^@ )e!en)en) )>at8rament an8a9. Ne(te #m!(t e(t* #n$98+)( IRP;@ CS77@ PIS e CO0INS.

;. ETAPAS DO ORÇAMENTO

O !ret " !nt )e !art#)a !ara rçament. H8ant ma#( )eta94a) !ret@ ma#( rea9#(ta " rçament.

Para9e9amente a rçament )e/e (er >e#t !9aneament )a &ra@ $m)e:n#ç* )a( e8#!e( )e !r)8ç*@ ) taman4 ) $ante#r )e &ra(@ )(!ra( )e ee$8ç* )e $a)a (er/#ç e )a #nterVre9aç* )e )e!en)n$#a entre (

(er/#ç(.

Para e9a&raç* )e 8m rçament )e/em (er $8m!r#)a( a( (e'8#nte( eta!a( 8>a(e(

*. An%+'& 6#& 6#(,nt#& ""nt& #8"* :6't*+ ,'nt* 6(#nt"*t# !"#$t#&rma a 'arant#r !9en $n4e$#ment )e t)a( a( eta!a( e(er/#ç( )a &ra@ e(!e$#:$açGe( t"$n#$a(@ $r#t"r#( )e me)#ç*@ !ra(

e(t#ma)(@ re'#me )e $ntrataç*. P)e (er e9a&ra) re9atLr# re(8m$m a( #n>rmaçGe( !r#n$#!a#( !ara $n4e$#ment )( )#retre( )aem!re(a.

O( $r#t"r#( )e me)#ç* )e/em (er $8#)a)(amente ana9#(a)( !arae9a&raç* ) rçament@ !#( e9e( )e:nem $m $a)a (er/#ç (er= !a'.A&a# e(t= 8m eem!9 )e $r#t"r# )e me)#ç* )e &ra $#/#9.

ATIVIDADEUNIDADE

CRIT0RIO RECOMENDADO

1. SERVIÇOS INICIAIS7#m!ea ) terren mg

Área ) !a/#ment t"rre )a &a@ a$re($#)a )e8ma >a#a )e 2m em t) !er+metr

Ta!8me( mgÁrea e#'#)a n 9$a9 8 !er+metr $m a9t8ra)e 3 m

Mar$aç* )a &ra em (9 mg Área ) !a/#ment t"rre )a &raMar$aç* )a &ra em 9ae mg Área ) !a/#ment $n(#)era)Dem9#ç* 8 remç* )e!#((@ >rr(@ $&ert8ra( ee(8a)r#a(

mg Área ) e9ement a (er )em9#) 8 rem/#)

Dem9#ç* )e a9/enar#a e$n$ret

m 98me a (er )em9#)

Remç* )e ent894 m 98me a (er rem/#)

2. MOVIMENTAÇÃO DESOLO

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E($a/aç* )e (9 ,man8a98 me$Kn#$a-

m

98me rea9 )a e($a/aç* ,$n(#)erar a!ena(a( !arte( enterra)a( )a( !eça(-Cm e($rament ta98)e /ert#$a9 $m >9'a!er#>"r#$a )e 1< $m )e $a)a 9a)Sem e($rament ta98)e /ar#=/e9 )e 5h,are#a-@ (em >9'a@ at" 9'a )e 1< $m )e $a)a 9a)

Re'89ar#aç* )e >8n) )e/a9a mg Área ) >8n) )a /a9a

Reaterr $m!a$ta) man8a98 me$an#$amente

m98me )e e($a/aç* men( /98me enterra))a !eça ,em!9ament $n(#)era) na$m!(#ç*-

Aterr $m mater#a9#m!rta) ,are#a@ ar'#9a@&r#ta@ (a#&r-

m98me a (er aterra) ,em!9ament$n(#)era) na $m!(#ç*-

Remç* )e (9 m98me enterra) ) e9ement ,$n(#)era)em!9ament na $m!(#ç*-

3. FUNDAÇESIn(ta9aç* ) e8#!ament

)e e(ta8eament8n

M#aç* tran(!rte e #n(ta9aç* )

e8#!amentE(ta$a( m

Cm!r#ment )e !ret@ )e a$r) $m )#Kmetr e t#!

Crte )e e(ta$a 8arra(ament

8n H8ant#)a)e )e e(ta$a(

7a(tr )e $n$ret ma'r mCn(#)erar a 9ar'8ra e>et#/a )a e($a/aç* ee(!e((8ra )e 5$m

A9/enar#a )e !e)ra m 98me )e !retCn$ret m 98me )e !ret

0rma( !ara >8n)aç* mgÁrea 9atera9 )a( !eça( )e $n$ret ,&9$(@(a!ata(@ /#'a(-

Arma)8ra !ara >8n)aç* F' Cn(#)erar 8ant#)a)e( )e !ret4.

ESTRUTURASE($rament )e !#9are( m A9t8ra )( !#9are(

E($rament )e /#'a( mCm!r#ment )a( /#'a(@ )e($ntan) (!#9are(

E($rament )a( 9ae( mg Área )a( 9ae(@ )e($ntan) /#'a( e !#9are(0rma( )e !#9are( mg Área 9atera9 )( !#9are(

0rma( )e /#'a( mg Área 9atera9 e #n>er#r )a( /#'a(@ )e($ntan)( !#9are(

0rma( )e 9ae( mg Área )a( 9ae(@ )e($ntan) a( /#'a( e !#9are(Arma)8ra )e e(tr8t8ra F' Cn(#)erar 8ant#)a)e( )e !retCn$ret m9)a) #n 9$!re!ar@ 9ançament e $8ra

m 98me )e !ret

Cn$ret 8(#na) a8#(#ç*@9ançament e $8ra m 98me )e !retCn$ret 8(#na) &m&ea) m 98me 8e ne$e((#ta &m&eament

Cn$ret !r"Vm9)a) 8nH8ant#)a)e )e !eça(@ )e a$r) $m t#!@#n$98#r tran(!rte e mnta'em

5. FECHAMENTOS

A9/enar#a )e t#9( mg

Área rea9@ )e($ntan) ( /*( ,(a$a&ament( )( /*( )e/em (er$n(#)era)( em (e!ara)-@ )e a$r) $m ae(!e((8ra e t#! )e a9/enar#a

En$8n4ament mCm!r#ment@ )e a$r) $m a e(!e((8ra )a!are)e

D#/#(Lr#a( 9e/e( mg Área rea9@ )e($ntan) ( /*(

er'a( m Cn>rme !ret 8 !e9a me)#)a ) /* ma#(1< $m

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6. REVESTIMENTOS

C4a!#($@ em&ç e re&$ mgÁrea rea9 ,'9a( )e e(8a)r#a( $n(#)era)(em (e!ara)-

A89e( e !a(t#94a( mgÁrea rea9 ,'9a(@ >a#a( )e men( )e 8m metre $ant( )e/em (er $n(#)era)((e!ara)amente-

Pe#tr#( m Cm!r#ment rea9P#(( e $ntra!#(( mg Área rea9

S9e#ra( mCm!r#ment rea9@ $n>rme t#! e 9ar'8ra )a!eça

De'ra8( mCm!r#ment rea9@ $n>rme t#! e 9ar'8ra )a!eça@ (man) ( e(!e94(

R)a!"( m Cm!r#ment rea9

0rr( )e PC 8 ma)e#ra mgÁrea rea9 ,a$e((Lr#( $n(#)era)((e!ara)amente-

0rr( )e 'e(( m mg

Área rea9 a$re($#)a )e 5


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>rne$#ment )e ener'#a e9"tr#$a e ='8a@ =rea !ara mnta'em )e $ante#r)e &ra(@ >rne$#ment )e a9#mentaç*@ )#(!n##)a)e )e #mL/e#( !arare!&9#$a(@ e($r#tLr#( e )e!L(#t(@ #m!(t( m8n#$#!a#( (&re (er/#ç(.Para >a$#9#tar e t#m#ar a /#(#ta t"$n#$a !)e (er e9a&ra) 8e(t#n=r#!r"/# !ara $9eta )e t)a( a( #n>rmaçGe( re9e/ante(.

(. L/*nt*,nt# 6 K*nt'6*6& 6 ,*t"'*'& &"/'3#& 6!"#$t#

Me(m 8e (ea >rne$#)a@ 8nt $m !ret@ 8ma !9an#94a )e8ant#)a)e( )e mater#a#( e (er/#ç(@ )e/e (er >e#t 9e/antament )emater#a#( e (er/#ç( atra/"( )a an=9#(e ) !ret e )a( e(!e$#:$açGe(t"$n#$a( 8 memr#a#( )e($r#t#/(. T)( ( (er/#ç( e (8a( 8ant#)a)e()e/em (er re'#(tra)a( em !9an#94a !rL!r#a 8e (er/#r= )e &a(e !ara ae9a&raç* )a( $m!(#çGe( )e !reç(.

6. P+*n$*,nt# 8%&'(#

De/er= (er e9a&ra) 8m !9aneament !ara )e:n#r ( tem!( e a(e_n$#a !ara a ee$8ç* )e $a)a (er/#ç 8 eta!a )a &ra. A !art#r)e(te !9aneament (er= $r#a) $rn'rama >+(#$ &=(#$ )a &ra@ n)e(* /#(8a9#a)( )e >rma 'r=:$a t)( ( (er/#ç e eta!a( )a &ra@ (e8(tem!( e (8a #nter re9aç*. O !ra )e $a)a (er/#ç@ e $n(e_entemente !ra tta9 )a &ra@ (er= )e:n#) em >8nç* )a( 8ant#)a)e( )ere$8r(( )e m* )e &ra )#(!n+/e#( e )a $a!a$#)a)e )e a8#(#ç* )(mater#a#(.

. D@n'37# 6#& "("&

Ne(ta >a(e (* #)ent#:$a)( e )e:n#)( ( re$8r(( 8e (er* 8t#9#a)(na &ra@ ta#( $m a( $ate'r#a( !r:((#na#( )e !r)8ç*@ (!r:((#na#( )e (8!er/#(* e a!#@ ( !r:((#na#( a)m#n#(trat#/(@ taman4 e a( ne$e((#)a)e( ) $ante#r )e &ra(@ e8#!ament( )e!r)8ç* e a!#@ tran(!rte )e mater#a#( e m* )e &ra@ et$.

Em a9'8ma( (#t8açGe(@ e)#ta9$ntrat !)e e#'#r $ate'r#a(!r:((#na#( $m $ara$ter+(t#$a( m+n#ma(@ ta#( $m >rmaç*@e($9ar#)a)e@ 8a9#:$aç* e(!e$#a9 e tem! )e e!er#n$#a na >8nç*.

O $ante#r )e &ra( (er= )#men(#na) em >8nç* )a 8ant#)a)e )e>8n$#n=r#( a)m#n#(trat#/( e )e a!#@ )a( at#/#)a)e( )e en'en4ar#a@a)m#n#(trat#/a(@ )e $ntr9e )e 8a9#)a)e@ )e (e'8rança ) tra&a94@ et$.

A 8ant#)a)e )e (an#t=r#(@ taman4 ) /e(t#=r# e ) re>e#tLr# (*)#men(#na)( em >8nç* )a 8ant#)a)e )e tra&a94a)re( e (e'8em (!arKmetr( )a Nrma Re'89amenta)ra NRV1 ) M#n#(t"r# ) Tra&a94.

Para &ra( 8e ne$e((#tem a9ar ( >8n$#n=r#( )e !r)8ç* !)er= (er$n(tr8+) a9ament na =rea ) $ante#r )e &ra(.

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O( en'en4e#r(@ (8!er/#(re(@ t"$n#$( 8a9#:$a)( e en$arre'a)( 8en* >rem $ntrata)( na re'#* )a &ra )e/er* (er a9a)( ema!artament( 8 $a(a(@ $n>rme ( $r#t"r#( )a em!re(a.

Tam&"m )e/er= (er )e:n#)a a ne$e((#)a)e )e mnta'em )e #n(ta9açGe(#n)8(tr#a#( !ara a &ra@ ta#( $m 8(#na )e $n$ret@ 8(#na )e a(>a9t@

!e)re#ra@ $ar!#ntar#a@ =rea )e armaç*@ =rea )e $n$reta'em )e !r"Vm9)a)(@ a9mar#>a)(@ 'ara'en(@ :$#na(@ et$. E(ta( #n(ta9açGe()e!en)er* ) t#! e taman4 ) em!reen)#ment@ a9"m )a !r)8ç*men(a9 ne$e((=r#a@ 8ant#)a)e )e >erramenta(@ #n(8m( e m=8#na(.

. P&K'&* 6 ,"(*6# 6 !"3#& 6 !&*+ ,*t"'*'& !"&t*6#"& 6 &"/'3#

T)( ( #n(8m( )e/em (er $ta)( e 9e/a)( em $nta a )#(!n##)a)e9$a9 )e mater#a#(@ e8#!ament( e m* )e &ra. N $a( )e ne$e((#)a)e)e b#m!rtarc a9'8m #n(8m@ )e/e (er 9e/a) em $nta >rete(@ !ra( )e

>a&r#$aç* e )e entre'a.

O $9#ente !)er= !erm#t#r (8& $ntrataç* )e !arte )( (er/#ç(@ )e()e8e n* (eam a8e9e( $ara$ter#a)( $m ( !r#n$#!a#( )em!reen)#ment. Pr 8tr 9a) a em!re(a@ !r >a9ta )e tem! 8 !e((a9e !ara n* !er)er >$ n em!reen)#ment !)er= (8& $ntratar a9'8n(t#! )e (er/#ç( 8 at#/#)a)e( )e a!#. Ne(te( $a(( #ntere((a) a (er(8& $ntrata)@ 8 !re(ta)r )e (er/#ç(@ )e/er= a!re(entar 8ma!r!(ta $9ara e $m a )e($r#ç* )eta94a)a ) (er/#ç@ 8a9#:$aç* )!e((a9@ 8a9#)a)e )( mater#a#(@ !ra( )e entre'a ) (er/#ç ee!er#n$#a ) (8& $ntrata)@ a9"m ) !reç.

Para a m* )e &ra n* 9$a9 )e/e (er $n(#)era)a a e(ta)#a@ aa9#mentaç* etra ,$a>" )a man4* e antar- e /#a'en( !er#L)#$a( !ara )m#$+9#.

). C%+(+# 6#& n(*")#& ('*'& t"*8*+5'&t*&

S* +n)#$e( /ar#=/e#( $n>rme re'#me )e tr#&8taç* )a em!re(a@ (e "!tante !e9 S#m!9e( Na$#na9 8 !r 78$r Pre(8m#). E(te a((8nt (er=trata) 8ntamente $m $a!+t89 )a mnta'em )a( $m!(#çGe( e )$=9$89 ) BDI.

5. C%+(+# 6# (&t# 5#"%"'# 6 t'+'*37# 6#& K'!*,nt#&

X $8(t )a 9$aç* (ma) a $8(t ) $n(8m )eener'#a$m&8(t+/e9 e man8tenç*. E(te a((8nt (er= trata) em 8m$a!+t89 e(!e$#a9.

'. P"#6t'/'6*6 6*& K'!&

X 8ant $a)a e8#!e !r)8 em >8nç* ) nmer )e !e((a(@8ant#)a)e )e e8#!ament(@ et$.@ !)eV(e 8(ar +n)#$e( $n(tante( emta&e9a( e 9#/r( 8 ( +n)#$e( )a em!re(a.

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Na me(ma em!re(a@ em &ra( (eme94ante(@ a( !r)8t#/#)a)e( !ara (me(m( (er/#ç( !)em (er &a(tante )#>erente(@ !#( )e!en)em )e>atre( 9$a#(@ $m a$e((##)a)e@ re9e/@ 8a9#)a)e e mt#/aç* )a m*)e &ra@ et$.

$. P"*t'(*8'+'6*6

X &a(ea)a na m")#a 4#(tLr#$a )a $rrn$#a )e $48/a( 8 $n)#çGe($9#m=t#$a( a)/er(a( 8e !)em #m!e)#r a ee$8ç* )e )eterm#na)(er/#ç@ e em (er/#ç( )e terra!9ana'em a $rrn$#a )e 8m )#a )e$48/a !r/$a a !ara)a )e )#( )#a( )e (er/#ç.

A( m")#a( 4#(tLr#$a( !)em (er $9eta)a( )#retamente )e Lr'*( )emeter9'#a 8 )a e!er#n$#a )e 8tra( &ra( na me(ma re'#*.

. M#nt*), 6*& (#,!#&'3& 6#& &"/'3#&

Cm ( )a)( a$#ma !)eV(e mntar a $m!(#ç* )e $a)a (er/#ç !araen$ntrar $8(t 8n#t=r# !ara $a)a (er/#ç.

+. D@n'37# 6#& ',!#&t#& 6# BDI

A em!re(a #n>rma 8a#( #m!(t( #n$#)em (&re (er/#ç e )e:ne 8a9 98$r 8e (er= &t#) na &ra@ 8ntamente $m ( 8tr( $8(t( #n)#ret()a &ra. Cm e(te( !er$ent8a#( " !((+/e9 en$ntrar !reç )e /en)a@ 8(ea@ !reç #n)#/#)8a9 )e $a)a (er/#ç e !reç tta9 ) rçament.

. CÁLCULO DOS ENCARGOS SOCIAIS SOBRE A MÃO DE OBRA

Cn>rme )#t anter#rmente a( $ate'r#a( )e >8nçGe( )e/em (er )e:n#)a( 9'n #n+$# ) rçament.

A $ar'a )e tra&a94 (emana9 m=#ma@ $n>rme C7T@ " )e 4ra(. De/eV(ee(tar atent !ara a9'8ma( $ate'r#a( 8e !((8em $ar'a (emana9 m=#mamenr em >8nç* )e a$r)( $9et#/( )e tra&a94.

A e9a&rar rçament )e 8ma &ra )e/eV(e a)tar !ara $8(t )e m* )e&ra@ !re>eren$#a9mente@ a e($a9a )e (a9=r#( $m8mente a)ta)a !r $a)aem!re(a@ 8 !)e (er a)ta)a a ta&e9a ) (#n)#$at )e !r:((#na#( )a re'#*. A

ta&e9a )e (a9=r#( ) (#n)#$at )e/er= e(tar $n(tantemente at8a9#a)a e )e/eV(e ter !9en $n4e$#ment )( )#((+)#( e a$r)( $9et#/( !ara a e(t#mat#/a)( (a9=r#(.

A9"m )( (a9=r#( 8tr( en$ar'( )e/em (er !re/#(t( n $8(t )a m* )e&ra@ $m

• a9e tran(!rte a em!re(a@ $a( n* >rneça tran(!rte !rL!r#@ )e/er=!a'ar $rre(!n)ente a nmer )e !a((a'en( ) tran(!rte $9et#/8e (* 8t#9#a)a( !e9 >8n$#n=r#@ (en) !erm#t#) !r 9e# )e($nt )eat" 6^ ) (a9=r#.

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• A9#mentaç* a em!re(a " &r#'a)a a >rne$er a9#mentaç*@ 8 /a9eVa9#mentaç* !ara t)( ( >8n$#n=r#( 8e n* re$e&em ( /a9e(tran(!rte( $rre(!n)ente( a #nter/a9 )e a9mç@ a9"m )e 139'a !ara a9mç

E#(tem )8a( $ate'r#a( )e m* )e &ra 8e )e/em (er ana9#(a)a( e $8(en$ar'( ($#a#( !((8em a9+8ta( )#>eren$#a)a(

• Men(a9#(ta( ne(ta $ate'r#a a9'8n( $8(t( ($#a#( = e(t* #n$r!ra)(n (a9=r#@ $m re!8( (emana9@ >9'a em >er#a)(@ )e(ta >rma nmer )e 4ra( tra&a94a)a( n m( " )e 1% 4ra(@ (en) 2< )#a( )e@ 4ra( )#=r#a(.

• r#(ta n* e#(te nen48m en$ar' em&8t#) n (a9=r# 4ra@ !rtant@)e/en) (er $n(#)era) n !er$ent8a9 )e en$ar'( ($#a#( tant re!8((emana9 rem8nera) 8ant ( >er#a)( 8e (* !a'( a( em!re'a)($m!9ementarmente. Pr 9e# $n(#)eraV(e 22< 4ra( )e tra&a94 !r m(@ (en)8e 4ra( )e tra&a94 !r (emana ma#( 4ra( )e re!8( (emana9rem8nera) ,)m#n'-.

Para r'an#ar $=9$89 )( en$ar'( ($#a#(@ ( me(m( !)em (er )#/#)#)( em'r8!(

*. GRUPO 1

En$ar'( &=(#$( $rre(!n)ente( ?( &r#'açGe( 8e !r 9e# #n$#)em )#retamente na>94a )e !a'ament )e (a9=r#(@ )e/en)@ en'9&ar entre 8tr( ( (e'8#nte( en$ar'(INSS@ 0TS@ SESI 8 SESC@ SENAI 8 SENAC@ INCRA@ SEBRAE@ SA7ÁRIO EDUCAÇÃO e

SEURO DE ACIDENTES DO TRABA7O.• L' n ;.;; 6 ?Q@ !8&9#$a)a n D.O.U. em 8n$#n=r#a n!er+) )e 9#$ença.

• FGTS V Art#'( 3@ @ %% a 6@ % e 5


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0TS ..................................................................^7e# Cm!9ementar N 11rmar a INSS a $rrn$#a )( a$#)ente( )e tra&a94@ (e'8n) Ante!ret )e Re'89ament )a Pre/#)n$#a S$#a9 ,R.P.S.- art#'( 221 e 22 )De$ret nh 3.rem a #n$#)n$#a )e en$ar'( $9a((#:$a)( n RUPO A.S* !a'( )#retamente a em!re'a) e !ara e>et8ar (e8( $=9$89( " ne$e((=r# 8e#n#$#a9mente (e e(ta&e9eça a 8ant#)a)e )e )#a( 8 )e 4ra( e>et#/amente tra&a94a)a(!r an.

O $=9$89 )( )#a( e>et#/amente tra&a94a)( !r an $n(#)era@ (e'8n) a r8&r#$a 58n$#n=r#

d 4"'*& !r 9e# (* 3< )#a(@ a $a)a an )e !ermann$#a na em!re(a

A((#m@ tem( 8m tta9 )e 365 V , ] 1 ] 5 ] 3et#/a( )e tra&a94 !r an $n(#)era a9"m )( )#a(anter#rmente )e:n#)(@ 8e a rna)a )e tra&a94 a (er em!re'a)a " )e 4ra((emana#(@ (en) em m")#a @ 4ra( )#=r#a( )e 2i a 6i >e#ra ,!)eV(e $8m!r#r 4ra(

n (=&a)@ (en) e(te $n(#)era) )#a t#9 me(m n* 4a/en) tra&a94-@ 8 (ea@ (*2.>= 5#"*& t'/*& 6 t"*8*+5# !#" *n#.

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• F0RIAS De a$r) $m a Cn(t#t8#ç* 0e)era9@ (* $n(#)era)( 3< )#a($rr#)( )e >"r#a( !r an@ e a#n)a@ $a&en) a em!re'a)r !a'ar a&n )e 13) (a9=r#.

F4"'*& : 1< 2? 1=Q

•

REPOUSO SEMANAL REMUNERADO Art#'( 66@ 6%@ %er#a)( m8n#$#!a#(.

Cm >er#a)( na$#na#( !ara 22

• AUÍLIO ENFERMIDADE De$ret nh 61.%5 )e 2116%@ $a!+t89 III V Seç* II.Cn(#)er8V(e m")#a )e 15 >a9ta( 8(t#:$a)a( !r an@ a)m#t#n)V(e 8e a!ena(3


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• AVISO PR0VIO TRABALHADO O (etr )a $n(tr8ç* $#/#9 a!re(enta a9t +n)#$e)e rtat#/#)a)e )e m* )e &ra@ )e/en) (er !re/#(t /a9r $rre(!n)ente aa/#( !r"/# tra&a94a)@ a!e(ar )e a 9e'#(9aç* !erm#t#r a/#( !r"/#tra&a94a)@ n)e em!re'a) !ermane$e na em!re(a !r 3< )#a(@ $m re)8ç*)e )8a( 4ra( )#=r#a(@ 8 % )#a( $rr#)( )entr ) !ra.

A/' P"4/'# ; 2? 2?

• D0CIMO TERCEIRO SALÁRIO 7e'#(9aç* 7e# nh .rme)eterm#na) !e9a Cn(t#t8#ç* 0e)era9 e )e/e (er $n$e)#)a a !art#r )na($#ment ) :94.

L'(n3* P*t"n'6*6 :> 2?Q< - ; - > - Q; ?

• AVISO PR0VIO INDENIADO Ser* a)ta)( ( !r#n$+!#( 8e re'em A/#(

Pr"/# Tra&a94a)@ 8ma /e 8e $n(tr8tr !re>ere !a'ar a/#(V!r"/#@)#(!en(an) >8n$#n=r# )a !ermann$#a n $ante#r )e &ra.

Cn(#)eraV(e $m!9ement ) m( ,23 )#a(-@ 8ma /e 8e (ete )#a( = >ram$m!8ta)( n A/#( !r"/# Tra&a94a).

A/' P"4/'# In6n'*6# :2 2?Q< ?

(. GRUPO

O( en$ar'( )e(te 'r8! (* !a'( )#retamente a( em!re'a)(@ ma(@ ne(te $a(@n* (* nera)( !e9a( 9e#( ) RUPO A. S* ( $a(( ) 13h (a9=r# e 0TS (&re

13h (a9=r#.

• MULTA DO FGTS POR RESCISÃO SEM JUSTA CAUSA 7e'#(9aç* De$ret n.5.2< )e 2


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D!&'t# 6 M+t* !#" R&('&7# &, J&t* C*&* :)#/"n# - 112 Q

• ADICIONAL POR AVISO PR0VIO Crre(!n)e a a!9#$aç* ) art#' % )aC.7.T.@ (en) !a'ament )e 112 a/( (&re 13 (a9=r# e a( >"r#a( )>8n$#n=r#.

ADICIONAL POR AVISO PR0VIO 112 - :112 1=Q< 22

6. T*8+*& 6 n(*")#& ('*'& t"*8*+5'&t*&

A&a# e(t* )8a( ta&e9a( )e en$ar'( ($#a#( e tra&a94#(ta(@ (en) a !r#me#ra!ara (a9=r# )e 4r#(ta e a (e'8n)a !ara (a9=r# )e men(a9#(ta.

Para e>et#/a 8t#9#aç* )a( )8a( ta&e9a(@ )e/eV(e /er#:$ar ( +n)#$e( e!er$ent8a#( )( en$ar'( e tr#&8t( en/9/#)( &ra !r &ra.

C6')#

D&("'37# F",+*&

In('6nt " * 5#"*n#",*+

GRUPO 1

GRUPO 2

GRUPO

CÁ7CU7O DOS DIAS E0ETIAMENTE TRABA7ADOSA D#a( !r an 365B Dm#n'( 52C Dm#n'( )e >"r#a( D D#a( )e )ença 5E 0"r#a( 3<0 0er#a)( 13 D#a( tra&a94a)( ,AV,BVC-VDVEV0- 26

ENCAROSINSS 2


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13 (a9=r# 3"r#a(- 2@1%^

SUB TOTAIS3%@3^

61@6^

%@2^

In('6Xn('* (,+*t'/* 6# G"!# 1 " # G"!# 2 23@6%^

TOTAL DOS ENCARGOS SOCIAIS SOBRE O SALÁRIO HORA :< 1?>

C6')#

D&("'37# F",+*&

In('6nt " * 5#"*

n#",*+GRUPO 1

GRUPO 2

GRUPO

OBS. A &a(e )e $=9$89 ) en$ar' ($#a9 !ara men(a9#(ta " nmer )e me(e( ) an@e$98+) m( )e >"r#a(@ 8 (ea@ 11 me(e(

Ba(e )e $=9$89 a)ta)a f 11 me(e( f 33< )#a(ENCAROS

INSS 2


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In('6Xn('* (,+*t'/* 6# G"!# 1 " # G"!# 2 11@^

TOTAL DOS ENCARGOS SOCIAIS SOBRE O SALÁRIO MENSAL:<

=Q

OBS. DISSÍDIO COLETIVO a#n)a )e/e (er !re/#(t ( !er$ent8a#( ) )#((+)#$9et#/@ $a( a &ra ten4a (e8 !er+) ee$8t#/ )8rante ( me(e( )e a!9#$aç* )e)#((+)# ,!r#n$#!a9 em ma# e a8(te( em ane#r-. En8ant n* 48/er )e:n#ç* )en/ )#((+)# !)eV(e 8t#9#ar ( !er$ent8a#( )e rea8(te ) )#((+)# anter#r. Ne(te $a()e/eV(e $a9$89ar (a9=r# m")# !ara $m!r ( /a9re( )e m* )e &ra

SALÁRIO M0DIO S*+%"'# A - M&& A S*+%"'# B - M&& BM&& A M&& B

On)e

S*+%"'# A " (a9=r# ante( ) )#((+)#S*+%"'# B " (a9=r# $m rea8(te ) )#((+)#M&& A " nmer )e me(e( 8e (er= !a' (a9=r# AM&& B " nmer )e me(e( 8e (er= !a' (a9=r# B@ = $m )#((+)#

Em ane e(t= )#((+)# ) S#n)#$at )a Cn(tr8ç* C#/#9 )e R# ran)e@ !ara 8tra($ate'r#a( )e/eV(e entrar em $ntat $m (#n)#$at re>erente.

Q. CÁLCULO DO CUSTO HORÁRIO DE EUIPAMENTOS

O $=9$89 ) $8(t 4r=r# )( e8#!ament( )e/e (er >e#t (em!re 8e (e8t#9#a 8ma m=8#na 8 e8#!ament )a !rL!r#a em!re(a@ $m!ra)e(!e$#a9mente !ara a &ra 8 tra#) ) $entr )e e8#!ament(.

Ca)a em!re(a !((8# (e8 m"t) )e $=9$89 ) $8(t 4r=r# )ee8#!ament@ 8e )e/e (er re(!e#ta) (em!re 8e (e 8t#9#ar e8#!ament!rL!r# >rne$#) !e9a $entra9 )e e8#!ament(.

A (e'8#r (er= a!re(enta) m"t) )e:n#) !e9 ant#' DNER !ara aa!r!r#aç* ) $8(t 4r=r# )e e8#!ament.

O $8(t 4r=r# " $m!(t )a( (e'8#nte( !ar$e9a(d De!re$#aç* e 8r( ,DJ- V )e!re$#aç* " a !ar$e9a re>erente a !er)a )e /a9r) e8#!ament em )e$rrn$#a )e 8( 8 &(9e($n$#a@ en8ant 8r($rre(!n)e ? rem8neraç* ) $a!#ta9 #n/e(t#)

d Man8tenç* ,M- V " a !ar$e9a !r me# )a 8a9 (e mant"m e8#!ament em!er>e#ta( $n)#çGe( )e 8(

d Mater#a#( ,MAT- V " $n8nt )e mater#a#( ne$e((=r#( ? !eraç* )(e8#!ament(

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Cm e(ta $n(#)eraç* !)eV(e #ntr)8#r (#m!9#:$açGe( na >Lrm89a 8e!erm#te a a!re(entaç* )e 8ma ta&e9a )a taa )e )e!re$#aç* e 8r(.

Cn(#)eran)V(e /a9r re(#)8a9 n89@ a e!re((* anter#r a((8me a (e'8#nte>rma

! f # k1 ] ,1 l ,1 ] #-n V 1

0aen)V(e ,1 ] #- f @ a e!re((* !)e (er a((#m e($r#ta

! f k,n , V 1-- l ,n V 1-

Sen) 8e a e!re((* k,n , V 1-- l ,n V 1-@ m89t#!9#$a)a !e9 /a9r )ea8#(#ç* ) e8#!ament re(89ta eatamente n /a9r )e )e!re$#aç* e 8r(.

M89t#!9#$an)V(e a e!re((* anter#r !r 1


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De(ta >rma !)eV(e en$ntrar a taa )e 8r( !r 4ra !ara $a)a t#! )ee8#!ament@ e a((#m@ en$ntrar )#retamente $8(t )a De!re$#aç* e ;8r(m89t#!9#$an) !e9 $8(t )e a8#(#ç* ) e8#!ament.

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A >Lrm89a )e $=9$89 )a )e!re$#aç* e 8r( !r 4ra " a (e'8#nte

DJ V# - 6$

On)e

V# " /a9r )e a8#(#ç* ) &em e

6$ " !er$ent8a9 )e )e!re$#aç* e 8r( !r 4ra

''. M*ntn37#

Man8tenç* en'9&a t)( ( 'a(t( re>erente( a

d re!ar( )e !e8en 8 'ran)e /a9r@ #n$98#n) mater#a#(@ !eça( e a$e((Lr#()e re!(#ç*@ 'a(t( )e :$#na e m* )e &ra )e re!ar@ $m (e8( re(!e$t#/(en$ar'( ($#a#(

d rea!ert(@ re'89a'em@ 9#m!ea@ !#nt8ra@ 9a/a'em @ et$.

d !ne8(@ $Kmara( )e ar@ 9Km#na(@ $ant(@ !ara>8((@ $rre#a(@ e(te#ra(@ r)a(mtr#e( e )ema#( !eça( )e )e('a(te e>et#/ )8rante a !eraç*.

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Para 8ant#:$ar ( 'a(t( )e man8tenç* )( e8#!ament( " a)ta) m"t) )e /#n$89ar@ !ara :n( )e !re/#(*@ a( re(er/a( )e(t#na)a( ? man8tenç*$m /a9r )e a8#(#ç* ) e8#!ament.

A((#m@ $8(t 4r=r# )e man8tenç* )( e8#!ament( )e/e (er &t#)atra/"( )a (e'8#nte e!re((*

M*ntn37# :M< YV# - :n - 5rme ta&e9a anter#rmente a!re(enta)a

4 f 4ra( tra&a94a)a( !r an@ $n>rme ta&e9a anter#r

F f $e:$#ente )e !r!r$#na9#)a)e@ )e a$r) $m a ta&e9a a (e'8#r

F#nt En)n5*"'* 6 C&t#& – U,* Mt#6#+#)'* !*"* O"3*,nt*37# 6 O8"*& C'/'& –

P*+# R#8"t# V'++* D'*&

'''. M*t"'*'&

0aem !arte )e(ta !ar$e9a ( $8(t( re>erente( a( (e'8#nte( mater#a#(

d $m&8(t+/e#(d L9e 98&r#:$ante )e $arterd L9e( 98&r#:$ante( !ara (#(tema 4#)r=89#$@ tran(m#((* e $man)( :na#(d 'raad :9tr( !ara $m&8(t+/e#( e 98&r#:$ante(

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A 8ant#:$aç* )( 'a(t( $m ( mater#a#( )e !eraç* (er= >e#ta a !art#r )a((e'8#nte( 4#!Lte(e(

d !reç m")# n#$ !ara t)( ( L9e( 98&r#:$ante( 8t#9#a)( !e9(e8#!ament(

d !reç ) L9e 98&r#:$ante " #'8a9 a!r#ma)amente a 6 /ee( ) L9e)#e(e9 e 5 /ee( )a 'a(9#na@ a)m#t#n)V(e@ #n$98(#/e@ 8e e(ta !r!rç* (emanten4a $n(tante

d !reç 8n#t=r# )a 'raa e8#/a9e a )&r ) )e L9e 98&r#:$ante

d a )e(!e(a 4r=r#a $m :9tr( $rre(!n)e a 5


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a(9#na.......................atr


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1. CÁLCULO DO TRANSPORTE DOS MATERIAIS

Cn(#)eraV(e $8(t )e tran(!rte )e mater#a#( (em!re 8e tran(!rte >rrea9#a) !r e8#!ament( !rL!r#( ,$am#n4Ge( $arreta@ $am#n4Ge(&a($89ante@ $am#n4Ge( >raV)eVe(tra)a@ $am#n4Ge( &etne#ra@ $am#n4Ge( )etran(!rte )e ma((a a(>=9t#$a@ et$.-. E(te $=9$89 tam&"m " rea9#a) !ara

n#&8( )e tran(!rte )e >8n$#n=r#( e $arr( )a em!re(a.

O t#! ) tran(!rte !)e (er )a( (e'8#nte( $ate'r#a(

d T"*n&!#"t +#(*+ V " a8e9e 8e (e )e(en/9/e )entr ) $ante#r )e (er/#çe )e$rre )#retamente )a ee$8ç* ) (er/#ç. Cn(#)eraV(e ne(te $a(@ !reem!9@ tran(!rte ) $n$ret )a 8(#na !ara a a( >rma( )e !r" m9)a)(8 a!9#$aç* )#reta

d T"*n&!#"t (#,"('*+ V " tran(!rte )( mater#a#( ,$#ment@ t#9@ >err eet$- )e >ra@ 8 (ea@ )e >rne$e)re(@ !ara )entr ) $ante#r )e (er/#ç( )(

mater#a#( !ara (erem a!9#$a)( na &ra@ >e#t $m /e+$89( !rL!r#(

d T"*n&!#"t 6 ,*t"'*'& &!('*'& V " a8e9e )e(en/9/#) em /e+$89(e(!e$#a#( e )e(t#na)( a 9e/ar ( )#>erente( mater#a#( e(!e$#a#( ne$e((=r#( ?&ra )a >nte )e !r)8ç* a $ante#r )e (er/#ç(@ ta#( $m $#ment@ a(>a9t@='8a@ et$.

d T"*n&!#"t 6 K'!*,nt#& !&*6#& V " a8e9e e>et8a) !r $a/a9me$Kn#$ tra$#nan) $arreta re&a#a)a !ara tran(!rte )e e8#!ament(,e($a/a)e#ra(@ retr@ tratre(@ et$.-

O $=9$89 ) $8(t )( tran(!rte( a)ta) n( rçament( !)em (er

d $8(t !r 4rad $8(t !r 8#9metr r)a)d $8(t men(a9d $8(t )a tne9a)a 8 ) metr $$ !r 8#9metr ,m3Fm 8 tFm-d mment )e tran(!rte ,m3 Fm 8 t Fm-

Ca( a &ra (ea rea9#a)a em 'ran)e( $entr( 8r&an( 8 em 9$a#( $m)#:$89)a)e( )e a$e((@ $8(t ) tran(!rte " a#n)a ma#( e9e/a). Ne(ta(#t8aç* $=9$89 ) $8(t ) tran(!rte )e/e (er >e#t $m m8#t $8#)a)@

9e/an)V(e em $n(#)eraç* a )#(tKn$#a !er$rr#)a e a /e9$#)a)e !erm#t#)a 8(e'8ra.

*. C&t# 6# t"*n&!#"t !#" 5#"*

X me(m $=9$89 ) $8(t 4r=r# ) e8#!ament@ n)e 8e )e/e (er)e:n#) em !r#me#r 98'ar " t#! )e /e+$89 e $m&8(t+/e9 8t#9#a).

8. C&t# 6# t"*n&!#"t !#" K'+̂ ,t"# "#6*6#

X m8#t 8t#9#a) !ara /e+$89( )e tran(!rte )e !e((a9 8 $ar'a( 9e/e(@ ta#(

$m $arr( )e !a((e#@ $am#n4nete(@ Fm( e /an(@ 8 e $n)#çGe( e(!e$#a#(!ara $am#n4Ge( !ara tran(!rte )e $ar'a( )#/er(a(.

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O $8(t !r Fm $rre(!n)e a (ma )e t)a( a( !ar$e9a( $rre(!n)ente( a( )#/er(($8(t( en/9/#)( na !eraç* e man8tenç* ) /e+$89@ e !)e (er re(8m#)a na(e'8#nte e!re((*

CUSTO POR \M D J C OC OD LIC ST LAV PN MAN MOT

On)eD f )e!re$#aç* ) /e+$89

; f 8r( )e $a!#ta9C f$m&8(t+/e9OM f $8(t ) L9e ) mtrOD f L9e $Km e ) )#>eren$#a97IC f 9#$en$#ament e (e'8r &r#'atLr#ST f (e'8r tta97A f 9a/a'em e 9#m!ea ) /e+$89PN f $n(#)era a (8&(t#t8#ç* )( !ne8(MAN f man8tenç* ) /e+$89

MOT f mtr#(ta'. D!"('*37#

X (#m#9ar a $=9$89 )e )e!re$#aç* !ara $8(t 4r=r# )e e8#!ament(@(en) 8t#9#a)a a >Lrm89a a (e'8#r

D :V* Z V"< V

On)e

a f " /a9r )e a8#(#ç* ) /e+$89

r f /a9r re(#)8a9@ $n(#)era) /a9r )e /en)a ) /e+$89 a :na9 )e (8a /#)at#9@ !)e (er 8t#9#a) 5^ ) a !ara $arr( )e !a((e# e (#m#9are( e 2et#/amente e(tea (en) !rat#$a)a !e9a em!re(a-MM f 8#9metra'em m")#a !er$rr#)a !r m(@ !)en) (er a)ta)a a ta&e9aa!re(enta)a a (e'8#r. Pre>eren$#a9mente@ a $n(tr8tra )e/er= a!9#$ar a8#9metra'em ma#( !rL#ma )a rea9#)a)e )e (8a( &ra( 8 (er/#ç(@ 8e )e/e

(er $ntr9a)a !e9a a)m#n#(traç*.

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A ta&e9a a (e'8#r m(tra 8ma m")#a )e 8( )( )#/er(( /e+$89(.


'''. C#,8&t9/+

X $=9$89 ) $n(8m )e $m&8(t+/e9 !r Fm r)a)@ 8(an) a( m")#a( )e$n(8m )a ta&e9a a&a#. Ca( a em!re(a ten4a e(te $ntr9e e>et#/ )e$n(8m@ e(te( /a9re( )e/em (er 8t#9#a)( n $=9$89.


C :!"3# 6 , +'t"# 6 (#,8&t9/+< :(#n&,# !#" +'t"#<

'/. _+# 6# ,#t#" @+t"#

X $=9$89 ) $8(t !ara tr$a ) L9e ) mtr@ em >8nç* )a 8ant#)a)e e )a!er#)#$#)a)e )a tr$a $n>rme $a)a t#! )e /e+$89. A !er#)#$#)a)e )a tr$a)e L9e e :9tr !)e /ar#ar em >8nç* ) 9$a9 )e tran(#t )( /e+$89( (er ma#(8 men( !e#rent.


OC :+'t"#& 6 +# - !"3# 6 1 +'t"# 6 +#< :/'6* `t'+ !#" t"#(*<

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/. _+# 6# (a,8'# 6# 6'"n('*+

O $=9$89 " >e#t em >8nç* ) !reç ) L9e@ )a $a!a$#)a)e ) tan8e e )a!er#)#$#)a)e )e tr$a.

OD :(*!*('6*6 t*nK - !"3# 6 1 +'t"# 6 +#< :/'6* `t'+ !#" t"#(*<

/'. L'(n('*,nt# &)"# #8"')*t"'#

X /a9r $rre(!n)ente a $8(t men(a9 !r 8#9metr r)a) ) IPA e(e'8r &r#'atLr#. Ca)a e(ta) tem a (8a a9+8ta )e IPA@ (en) !ara RS aa9+8ta " )e 3^ ) /a9r )a ta&e9a 0IPE.

LIC :!"3# 6# IPVA &)"# #8"')*t"'#< :\MM - 12<

/''. S)"# t#t*+

O /a9r !a' !ara (e'8r@ 8 !rm# @ )e/e (er )#/#)#) !e9a 8#9metra'emr)a)a em 12 me(e( )e 8( ) /e+$89.

ST :!"3# 6# !"X,'# 6# &)"# t#t*+< :\MM - 12<

/'''. L8"'@(*37# +*/*),

X $a9$89a)a em >8nç* ) $8(t e )a !er#)#$#)a)e )a 9a/a'em e 98&r#:$aç*!e9a 8#9metra'em r)a)a. A !er#)#$#)a)e )a 9a/a'em e 98&r#:$aç* !)e/ar#ar em >8nç* ) 9$a9 )e tran(#t )( /e+$89( (er ma#( 8 men( !e#rent.


LAV !"3# 6 ,* +*/*), - K*nt'6*6 !#" \MM

'-. Pn&

A (8&(t#t8#ç* )( !ne8( )e!en)e )a $n)#ç* ) terren e ) 8( ) /e+$89. Tam&"m )e/e (er $n(#)era)a a (8&(t#t8#ç* ) e(te!e. Tam&"m )e/e (er!re/#(t@ a9"m ) !reç )( !ne8( ( /a9re( $rre(!n)ente( a a9#n4ament@'emetr#a e &a9an$eament.

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F#nt En)n5*"'* 6 C&t#& –U,* Mt#6#+#)'* !*"* O"3*,nt*37# 6 O8"*& C'/'& –P*+# R#8"t# V'++* D'*&

PN :K*nt'6*6 6 !n& - !"3# 6 (*6* !n< :/'6* `t'+ !#" $#)#6 !n&<

-. M*ntn37#S* ( $8(t( $rre(!n)ente( a( (er/#ç( e tr$a )e !eça( e a$e((Lr#(ne$e((=r#( a 9n' )a /#)a t#9 ) /e+$89 ,$rre#a(@ $a9ç(@ re'89a'en(@ et$.-.Para >a$#9#tar " 8t#9#a) 8m $e:$#ente em re9aç* a /a9r )e a8#(#ç* )/e+$89.


MAN V* -

-'. A,#"t(6#"&

S* ( $8(t( $rre(!n)ente( )a (8&(t#t8#ç* )( amrte$e)re( e a$e((Lr#(@#n$98(#/e $m m* )e &ra.


AM :!"3# 6# (#n$nt# 6 *,#"t(6#"&< :/'6* `t'+<

-''. M#t#"'&t*

Crre(!n)e a (a9=r# ) mtr#(ta@ #n$98#n) t)( ( en$ar'( e $8(t(a$e((Lr#( ,/a9e a9#mentaç*@ /a9e tran(!rte@ )#=r#a( )e /#a'en(@ et$.-.

MOT :&*+%"'# 6# ,#t#"'&t* - n(*")#& ('*'&< :\MM<

(. CUSTO DO TRANSPORTE T\M OU Mb\M

O $8(t 8n#t=r# ) tran(!rte 9$a9 " &t#) )#/#)#n)V(e $8(t 4r=r# )e8t#9#aç* ) /e+$89@ $a9$89a) )e a$r) $m a( #n(tr8çGe( ) Ca!+t89 6 e!e9a !r)8ç* 4r=r#a a)#ante e!(ta. I(t "@ $8(t ) tran(!rte ,`- " #'8a9

a

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c (&t# 5#"%"'# 6 t'+'*37# 6 K'!*,nt#& !"#637#

'. C%+(+# 6 !"#637# 6#& /9(+#& t"*n&!#"t*6#"&

A !r)8ç* 4r=r#a ) /e+$89 " >8nç* ) t#! )e r)/#a e a )#(tKn$#a )etran(!rte@ e !)e (er )eterm#na)a !e9a >Lrm89a 'era9.

P :? - ( - E< Y? - :2 V< T[

n)e

P f !r)8ç* em m34 8 t4$ f $a!a$#)a)e )e $ar'a ) /e+$89 em m3 8 tE f e:$#n$#a )e !eraç*@ a)m#teV(e #'8a9 a ><

,5

P!*/ Y:? - ; - >?< :? - 2=> > :2?? ><t#n5

P"#637# , R#6#/'* (#, R/&t',nt# P"',%"'# :P"!"l?< l :? - 2l> >< ,5

P"!" Y:? - ; - >l?< l :? - 2l> > l :=2 >< t#n5

P"#637# , R#6#/'* , C*,'n5# 6 S"/'3# :P(&"<

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P(&" Y:? - = - >l?< l :? - 2l1> ><,5

P(&" Y:? - ; - >l?< l :? - 2l1> > l : ><t#n5

T"*n&!#"t , Á"* U"8*n* +#(*+

O tran(!rte em =rea( 8r&ana( )e/e (er &em ana9#(a)@ !#( )#/er(( >atre(!)em #nter>er#r ne(te $8(t@ $m /e9$#)a)e ,!r#n$#!a9-@ 4r=r#( )een'arra>ament 8 9ent#)*@ et$.

A!ena( $m eem!9@ (er= rea9#a) $=9$89 )a !r)8ç* !ara a /e9$#)a)em")#a em /#a( 8r&ana( #'8a9 a 25 Fm4.

P2> ,5 Y:? - = - >l?< l :? - 2l2> ><

,5

P2> ,5 Y:? - ; - >l?< l :? - 2l2> > l := ><t#n5

F#nt En)n5*"'* 6 C&t#& –U,* Mt#6#+#)'* !*"* O"3*,nt*37# 6 O8"*& C'/'& –

P*+# R#8"t# V'++* D'*&

C%+(+# 6# T"*n&!#"t L#(*+

Em 'ran)e( rçament( 8 em &ra( )e /89t " $m8m@ !)eV(e 8t#9#ar a>Lrm89a a&a#

` f a ] &

n)ea " a !ar$e9a em >8nç* )a )#(tKn$#a )e tran(!rte e& " a !ar$e9a em >8nç* ) tem! )e man&ra@ $ar'a e )e($ar'a ) /e+$89tran(!rta)r.

Sa&em(@ a#n)a 8e

c C&t# H#"%"'# - :? - 2 T - V<? - C - E - V

c 12 - C&t# H#"%"'# :T - V - C&t# 5#"%"'#<

? - C - E - V

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* 2 - C&t# H#"%"'#V - C - E

f )#(tKn$#a )e tran(!rte@ em Fm e

8 T - C&t# H#"%"'#? - C - E

2. T"*n&!#"t C#,"('*+

Tran(!rte $mer$#a9 " a8e9e rea9#a) )e >ra !ara )entr ) $ante#r )e&ra( e " re!re(enta) !e9 >rne$#ment )e mater#a#(@ 8e n $a( )e 'ran)e($n(tr8çGe( " nrma9mente e>et8a) !e9 $n(tr8tr.

Para e>e#t )a )eterm#naç* ) $8(t ) tran(!rte $mer$#a9 )e/eV(e$n(#)erar a /e9$#)a)e em >8nç* ) t#! )e !a/#mentaç* )a r)/#a.


A !r)8ç* 4r=r#a " $a9$89a)a a !art#r )a a!9#$aç* )a >Lrm89a 'era9 8t#9#a)an( tran(!rte( 9$a#( entretant@ $n(#)eraV(e !a'ament (em!re emtne9a)a( e tem! )e e(!era #'8a9 a er. A((#m@ a)tan)V(e /e+$89

!a)r* $m $a!a$#)a)e )e $ar'a )e 1< t@ temV(e ( (e'8#nte( /a9re( !ara a!r)8ç* ) tran(!rte !r $9a((e

C%+(+# 6# T"*n&!#"t C#,"('*+

Em 'ran)e( rçament( 8 em &ra( )e /89t " $m8m@ !r (#m!9#$#)a)e )ee9a&raç*@ 8e rçament#(ta )eterm#ne a >Lrm89a )e $=9$89 ) tran(!rte$mer$#a9@ a((#m terem(

c *

n)ea " a !ar$e9a em >8nç* )a )#(tKn$#a )e tran(!rte e

O&( &@ !ar$e9a em >8nç* ) tem! )e man&ra@ $ar'a e )e($ar'a ) /e+$89tran(!rta)r " er@ 8ma /e 8e (e a)ta T f


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R#6#/'* !*/',nt*6*

P!*/ Y:? - 1 - >?< :? - 2> 2= t#n5

R#6#/'* (#, "/&t',nt# !"',%"'#

P"!" Y:? - 1 - >?< :? - 2= t#n5

Ca( tran(!rte )( mater#a#( (ea >e#t !r ter$e#r( 8 !e9 !rL!r#>rne$e)r@ n* " ne$e((=r# rea9#ar e(te $=9$89@ !#( e(te $8(t = e(t=em&8t#) n /a9r )( mater#a#(.

''. T"*n&!#"t 6 ,*t"'*+ *&%+t'(#

N $a( )e tran(!rte )e mater#a9 a(>=9t#$ $a&e (a9#entar 8e

d e#(tem em!re(a( e(!e$#a9#a)a( 8e rea9#am e((e( tran(!rte( e@ !rtant@

!)em (er a)ta)( (e8( !reç(@ !r#n$#!a9mente !e9a( $n(tr8tra( 8e n*(* !r!r#et=r#a( )e $arreta( a)e8a)a(.

d :na9mente@ n $a( )a $n(tr8tra (er !r!r#et=r#a ) /e+$89 e(!e$#a9tran(!rta)r@ $a9$89ar= $8(t ) tran(!rte $n>rme m(tra) a (e'8#ra)ta)a.

Ca&er= a $n(tr8tra e>et8ar tran(!rte@ (e'8n) a( $ara$ter+(t#$a(anter#rmente an8n$#a)a(@ atra/"( )e 8ma $arreta tan8e $m $a9)e#ratra$#na)a !r $a/a9 me$Kn#$. A)m#t#n)V(e a $9a((#:$aç* )a( r)/#a( e a(re(!e$t#/a( /e9$#)a)e( a!re(enta)a( n tran(!rte $mer$#a9 e a)tan)V(e@

a#n)a@ a met)9'#a !rL!r#a )e(te t#!@ $4e'aV(e a >Lrm89a a (e'8#r

c Y:CM CT< P!*/[ Y:CM CT< P"!"[ :t#n+*6*<

n)e

` f $8(t ) tran(!rte em tFmCM ] CT f $8(t 4r=r# )e 8t#9#aç* ) ,$a/a9 me$Kn#$ ] $arreta tan8e )ea(>a9t-P!a/ f !r)8ç* em r)/#a !a/#menta)aPr!r f !r)8ç* em r)/#a $m re/e(t#ment !r#m=r#

'''. T"*n&!#"t 6 EK'!*,nt#& P&*6#&

Tran(!rte )e e8#!ament( !e(a)( " a8e9e e>et8a) !r $a/a9 me$Kn#$tra$#nan) $arreta &a#a e(!e$#a9 !ara $ar'a )e m=8#na( !e(a)a(. X$a9$89a) !r 4ra a :m )e !erm#t#r@ !r#n$#!a9mente@ $=9$89 )a m#aç*)e e8#!ament(. A)m#t#n)V(e a $9a((#:$aç* )a( r)/#a( e a( re(!e$t#/a(/e9$#)a)e( a!re(enta)a( n tran(!rte $mer$#a9@ e a)tan)V(e a#n)a amet)9'#a !rL!r#a )e(te t#!@ $4e'aV(e a >Lrm89a a (e'8#r

c Y:CM C< P!*/[ Y:CM C< P"!"[ Y:CM C< P"8[ :5#"*<

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n)e

` f $8(t ) tran(!rte !r 4raCM ] C f $8(t 4r=r# )e 8t#9#aç* ) ,$a/a9 me$Kn#$ ] $arreta !aratran(!rte )e e8#!ament( !e(a)(-P!a/ f !r)8ç* em r)/#a !a/#menta)a

Pr!r f !r)8ç* em r)/#a $m re/e(t#ment !r#m=r#P8r& f !r)8ç* em =rea 8r&ana $m f 15 Fm4

6. MOMENTO DE TRANSPORTE

Cn(#(te em (e a)tar $m 8n#)a)e )e men(8raç* ) tran(!rte em m3 Fm8 tn Fm@ 8 (ea@ a 8ant#)a)e )e (er/#ç ) tran(!rte (er= me)#)a !e9!r)8t )a )#(tKn$#a )e tran(!rte m89t#!9#$a)a !e9 /98me 8 !e( atran(!rtar@ en8ant !reç 8n#t=r# " $a9$89a) !ara 1 Fm. E(ta mane#ra )e(e em!re'ar tran(!rte " m8#t $m8m em 'ran)e( (er/#ç( )eterra!9ena'em.

O $8(t 8n#t=r# )e (er/#ç n* tem (8a (#(tem=t#$a a9tera)a )e/en)V(e a)tar $=9$89 ) m) anter#rmente a!re(enta).

11. CÁLCULO DE BDI

BDI " a !ar$e9a re>erente a 98$r e t)a( a( )e(!e(a( #n)#reta( #n$#)ente( (&rea &ra@ e 8e )e:ne !reç )e /en)a )a &ra. De(ta mane#ra BDI " a>eta)entre 8tr(@ !e9a 9$a9#aç*@ !e9 t#! )e a)m#n#(traç* 9$a9 e#'#)@ !e9(#m!(t( 'era#( (&re >at8rament@ e$et 9e#( ($#a#( (&re a m* )e &raa!9#$a)a n $8(t )#ret@ e a#n)a )e/e $n(tar )e(ta !ar$e9a re(89ta) 8 98$re(!era) !e9 $n(tr8tr.

A((#m@ BDI " $m!(t )e )8a( !ar$e9a( )#(t#nta(

d B V )enm#na) BENE0QCIO@ 8e $rre(!n)e a re(89ta) e(t#ma) )$ntrat e

d DI V a&re/#aç* )e DESPESAS INDIRETAS@ 8e $rre(!n)e a( $8(t( #n)#ret(en/9/#)( na &ra.

O BDI na)a ma#( " ) 8e !er$ent8a9 re9at#/ ?( )e(!e(a( #n)#reta( 8e

#n$#)#r= (&re ( $8(t( )#ret(@ 8ma /e 8e@ )e mane#ra 'era9@ " e#'#) 8e( !reç( 8n#t=r#( )e /en)a #n$r!rem t)( ( en$ar'( 8e neram ((er/#ç( a (erem ee$8ta)(.

H8a98er em!reen)#ment )e en'en4ar#a a!re(enta $8(t #n)#ret@ 8e)e!en)e )a 9$a9#aç*@ e#'n$#a( ) e)#ta9 e ) !rte )a &ra. Pr !r#n$+!#$a)a em!re(a )e/e en$ntrar 8m $8(t )#>erente )a( )ema#( em >8nç* )a (8ae(tr8t8ra a)m#n#(trat#/a e ) !9aneament ) em!reen)#ment.

*. C#n&t't'37# 6# (&t# 'n6'"t#

O( $8(t( #n)#ret( (* )e$rrente( )a e(tr8t8ra )a &ra e )a em!re(a e 8en* !)em (er atr#&8+)( )#retamente ? ee$8ç* )e 8m )a) (er/#ç.

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O( $8(t( #n)#ret( /ar#am m8#t@ !r#n$#!a9mente@ em >8nç* ) 9$a9 )eee$8ç* )( (er/#ç(@ ) t#! )e &ra@ )( #m!(t( #n$#)ente(@ e a#n)a )a(e#'n$#a( ) e)#ta9 8 $ntrat. De/em (er )#(tr#&8+)( !e9( $8(t( 8n#t=r#()#ret( tta#( )( (er/#ç( na >rma )e !er$ent8a9 )e(te(.

A&a# e(t* ( !r#n$#!a#( $8(t( #n)#ret( en/9/#)( na &ra@ ma( !)em

/ar#ar em >8nç* ) 8e )eterm#na e)#ta9 8 )( $r#t"r#( ) rçament#(ta e)a em!re(a.

'. M#8'+'*37# 6&,#8'+'*37# 6#& K'!*,nt#&

De!en)en) ) t#! )e &ra e ) e)#ta9@ a m#aç*)e(m#aç* )ee8#!ament( !)e (er #n$98+)a n $8(t 8n#t=r# )e (er/#ç@ !)e e(tar em 8m#tem )a !9an#94a )e !reç( 8 !)e >aer !arte ) BDI.

E(te $8(t )e/er= (er $a9$89a) em >8nç* )a 9$a9#aç* )a &ra@ #(t "@ )e!((e )e ma!a $m a( r)/#a( e#(tente(@ (er= traça)a a rta a (er !er$rr#)a

!e9 tran(!rte@ e #)ent#:$a)a a )#(tKn$#a )e tran(!rte@ $n(#)eran)V(e a()#:$89)a)e( en$ntra)a( !r $a)a m=8#na n tran(!rte.

A 8ant#)a)e )e e8#!ament( (er= $n4e$#)a a !art#r )a re9aç* )ee8#!ament( e9a&ra)a na >a(e )e an=9#(e ) e)#ta9 8 !ret e )$rn'rama )e 8t#9#aç* )e e8#!ament(.

P)eV(e )eterm#nar $8(t )a m#aç* )e e8#!ament(@ 8e !)e (ere!re((a atra/"( )a (e'8#nte >Lrm89a

C&t# 6 M#8D&,#8 6 EK'!*,nt#& C&t# 5#"%"'# 6 t"*n&!#"t

, (*""t* !"!"'* -

K*nt'6*6 6 5#"*& n(&&%"'*& *# t"*n&!#"t 6*& ,%K'n*&

''. M#8'+'*37# 6&,#8'+'*37# 6 !&*+

Se'8e (#(tem=t#$a (eme94ante a )e e8#!ament(@ !r"m@ $n(#(t#n) ))e(9$ament )e !e((a9@ #(t "@ $rre(!n)e a (matLr#a ) $8(t )etran(!rte !ara 9$a9 )a &ra@ a9#mentaç* )8rante a /#a'em@ eame(m")#$( $8!a$#na#(@ $8(t )e /#a'en( !er#L)#$a(@ et$.

C&t# 6* M#8D&,#8 6 P&*+ *nt'6*6 6 n('#n%"'#& - (&t#6 ,#8'+'*37#

'''. M#8'+'*37# 6&,#8'+'*37# 6 ""*,nt*& tn&9+'#&

Cn(#(te )( $8(t( re>erente( a man8(e# n )e!L(#t )a $n(tr8tra@em&a9a'em@ $ar'a@ tran(!rte at" a &ra@ )e($ar'a e man8(e# na &ra,ret#ra)a )e em&a9a'em e '8ar)a em a9mar#>a)- )e #ten(@ ta#( $m@

$nta#ner 8 $a(a !r"V>a&r#$a)a !ara $ante#r@ mL/e#(@ $m!8ta)re( e

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!er#>"r#$(@ EPI \ e8#!ament( )e !rteç* #n)#/#)8a9 ,$a!a$ete(@ 8n#>rme( eet$-@ >erramenta( man8a#( ,!=@ ena)a e et$- e et$.

C&t# 6* M#8D&,#8 6 Utn&9+'#& C&t# 5#"%"'# 6 t"*n&!#"t ,(*""t* !"!"'* - K*nt'6*6 6 5#"*& n(&&%"'*& *# t"*n&!#"t 6#&tn&9+'#&

'/. A6,'n'&t"*37# +#(*+

De a$r) $m a )#men(* )a &ra@ )e/e (er !re/#(ta a #n>rae(tr8t8rane$e((=r#a !ara a a)m#n#(traç* >8n$#nar )e mane#ra $rreta@ 8e !)em (er)#/#)#)( em m#aç* e man8tenç* ) $ante#r )e &ra(@ $n>rme a&a#

M#8'+'*37# 6# (*nt'"# 6 #8"*&

d )#men(#nament ) $ante#r )e &ra(@ #n)#$an)@ 8an) >r $a(@ a(#n(ta9açGe( )e

d e($r#tLr#(d )e!L(#t(d :$#na(d =rea( )e e(t$a'emd #n(ta9açGe( e9"tr#$a(d #n(ta9açGe( )e 8n#)a)e( #n)8(tr#a#( !ara 8(#na )e a(>a9t e8 )e$n$ret@ &r#ta'em@ etraç* )e are#a@ !r"Vm9)a)( )e $n$ret@ et$.d a8#(#ç* )e /e+$89( e(!e$+:$( !ara a &rad )e(!e(a( $m mL/e#( e 8ten(+9#(@ #n>rm=t#$a@ et$.d )e(!e(a( $m 9e'a9#açGe(@ )e(!e(a( $ntrat8a#(@ #n$98(#/e ART VAntaç* )e Re(!n(a#)a)e T"$n#$a ,CREA- e et$.d )e(!e(a( $m (e'8r( !e((a#(@ (e'8rV'arant#a e 8tr(

M*ntn37# 6# (*nt'"# 6 #8"*&

d )#men(#nament )a m* )e &ra )a a)m#n#(traç* )#reta 9$a9@ $m!(ta@!r#n$#!a9mente@ !r

d en'en4e#r( ,'erente@ re(#)ente@ 8a9#)a)e@ (e'8rança@ !9aneament eet$-d m")#$ 8 en>erme#rd t!L'ra>(

d t"$n#$( )e 8a9#)a)e@ (e'8rança@ me# amented #n(!etre(d me$Kn#$(d >8n$#n=r#( a)m#n#(trat#/(d en$arre'a) 'era9d )e(en4#(ta !ret#(tad en$arre'a)( )e >rente( )e (er/#ç

d )#men(#nament@ 9$aç* e man8tenç* )( /e+$89( )e a!# ?a)m#n#(traç* 9$a9@ 8e !)e $n(t#t8#rV(e )( (e'8#nte(

d $arr )e !a((e# !ara en'en4e#r(d !#$FV8! !ara en$arre'a)

d $arr )e !a((e# !ara aten)#ment( )#/er((d !#$FV8! 8 $am#n4* >e$4a) !ara :$#na

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d $am#n4* )e 98&r#:$aç*d $am#n4* 8 n#&8( !ara tran(!rte )#=r# )e !e((a9 e mater#a#( a9n' )a &rad $arreta !ara tran(!rte )e e8#!ament(

d )#men(#nament )a( )e(!e(a( 'era#( )e man8tenç* ) e($r#tLr# )a &ra@8e !)e en'9&ar ( (e'8#nte( #ten(

d )e(!e(a( )e $m8n#$aç*@ ='8a@ 98@ te9e>ne@ ma9te 8 $rre#(@ r=)#@et$.d )e(!e(a( $m mater#a9 )e e($r#tLr# e )e 9#m!ea

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COFINS

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