Centro de controle de custo e produção (seção de apropriação) de um destacamento de engenharia de construção do exército : uma proposta de organização

Abstract

Apresenta um estudo comparativo do método de apropriação e análise de custos em obras públicas entre algumas das grandes empreiteiras nacionais e os Destacamentos de Engenharia de Construção do Exército, com o objetivo de apresentar uma proposta de aperfeiçoamento da estrutura organizacional das seções de apropriação (Seç Aprp) de tais destacamentos de forma que atendam efetivamente aos requisitos para o seu funcionamento adequado junto à Administração Pública, buscando-se a excelência gerencial nos seus processos. Foram entrevistados, através de um questionário, 49 (quarenta e nove) militares dentre oficiais e praças participantes de operações militares de construção pelo país, sendo 01 general, 03 coronéis, 06 majores, 28 capitães, 04 tenentes, 01 subtenente, 05 sargentos e 01 servidor civil, cujas funções variaram percentualmente da seguinte maneira: 32,65% comandantes de destacamento, 14,29% engenheiros da seção técnica da obra, 12,24% chefes da seção técnica dos seus batalhões, 12,24% chefes de campo, 8,16% auxiliares de apropriação, 2,04% chefes de apropriação, 12,24% outras funções nos batalhões e 6,12% não responderam. Dentre os batalhões pesquisados estão o 1º, 2º, 3º, 4º, 5º, 6º, 8º, 9º, 10º, 11º Batalhões de Engenharia de Construção e a 21ª Companhia de Engenharia de Construção. Nas empresas estudadas foi realizada uma entrevista estruturada. As entrevistadas foram: Andrade Gutierrez S/A nas obras de Urbanização da Pedreira Acari – UPAC - na cidade do Rio de Janeiro, com entrevista ao gerente de contrato desta respectiva Engº Alexandre Fernandes e Engº José Frederico Gomes, gerente de obras da Unidade de Negócios Norte (UNN). E a empresa Norberto Odebrecht S/A nas obras de Construção do Estaleiro e Base Naval da Marinha do Brasil em Itaguaí/RJ, com entrevista ao gerente de integração Engº Roberto Sahlit, PMP. Utilizou-se a estatística descritiva e o teste não-paramétrico Qui-quadrado para rejeitar a hipótese nula estabelecida e comparar ambas amostras nas variáveis “estrutura organizacional da seção de apropriação/centro de custo”(independente) e “desempenho da seção de apropriação/centro de custo”(dependente), medindo-se as seguintes dimensões: Recursos Humanos, Processos, Normatizações, Financeira e Clientes. Chegou-se a conclusão de que a estrutura organizacional atual das Seç Aprp dos Dst Eng Cnst não atende efetivamente aos requisitos da Administração Pública exigidos para seu excelente funcionamento. Comprovou-se que, para atender tais requisitos, as referidas seções devem ser parte de uma estrutura organizacional “projetizada”, ou seja, os respectivos Destacamentos que as englobam devem ser organizados conforme o tipo de obra que os BECs executam. Bem como, a gestão de recursos humanos deve melhor focada na atividade de apropriação. Comprovou-se também a urgente necessidade de criação de um Bando de Dados de composição de custos estritamente militar, para fins de planejamentos fidedignos. Ainda, se faz urgente a implantação de um sistema eletrônico de apontamento, apropriação e análise de custos calcado em um eficiente software padrão. _______________________________________________________________________________

ABSTRACT Presents a comparative study of the method of ownership and cost analysis in public works from some major national construction companies and detachments of the Army Construction Engineering, in order to submit a proposal for improving the organizational structure of the appropriation sections (Sec Aprp) of such deployments so that effectively meet the requirements for its proper functioning by the Public Administration, seeking excellence in their management processes. Were interviewed through a questionnaire, 49 (forty nine) among military officers and soldiers participating in military operations by building the country, with 01 general, 03 colonels, 06 majors, 28 captains, 04 lieutenants, 01 sub-lieutenant, 05 sergeants and 01 civil servant, whose duties ranged in percentage terms as follows: 32.65% detachment commanders, engineers 14.29% of the technical section of the work, 12.24% of the technical section heads of their battalions, heads of field 12.24% , 8.16% ownership assistants, heads of 2.04% ownership, 12.24% from other functions in the battalions and 6.12% did not answer. Among the surveyed battalions are the 1, 2, 3, 4, 5, 6, 8, 9, 10, 11 Battalions of Construction Engineering and 21 th Engineering Construction Company. In the companies studied was performed a structured interview. The interviewees were: Andrade Gutierrez S / A in the works of Urbanization Quarry Acari - UPAC - in the city of Rio de Janeiro, with an interview with the contract manager of its Alexandre Fernandes and Engineer Jose Frederico Gomes, manager of the works of the Business Unit North (UNN). And the company Norberto Odebrecht S / A in the works of construction of the Shipyard and Naval Base Navy Brazil in Itaguaí / RJ, interview with the integration manager Roberto Sahlit Eng, PMP. We used descriptive statistics and nonparametric chi-square to reject the null set and compare the two samples in the variables "section of the organizational structure of ownership / cost center" (independent) and "performance section of the appropriation / center cost "(dependent), measuring the following dimensions: Human Resources, Processes, Norms and Financial Clients. It reached the conclusion that the current organizational structure of the Appropriation Section of Detachments of the Army Construction Engineering are not effectively meet the requirements of Public Administration required for their excellent work. It was shown that, to meet such requirements, these sections should be part of an organizational structure "projectized", means that their detachments that cover should be organized according to the type of work that Battalions perform. As well, the management of human resources should best focus on the activity of appropriation. It was shown also an urgent need to create a flock of compositional data strictly military cost, reliable for planning purposes. Still, it is very urgent deployment of an electronic note, ownership and cost analysis trampled in an efficient standard software. ABSTRACT Presents a comparative study of the method of ownership and cost analysis in public works from some major national construction companies and detachments of the Army Construction Engineering, in order to submit a proposal for improving the organizational structure of the appropriation sections (Sec Aprp) of such deployments so that effectively meet the requirements for its proper functioning by the Public Administration, seeking excellence in their management processes. Were interviewed through a questionnaire, 49 (forty nine) among military officers and soldiers participating in military operations by building the country, with 01 general, 03 colonels, 06 majors, 28 captains, 04 lieutenants, 01 sub-lieutenant, 05 sergeants and 01 civil servant, whose duties ranged in percentage terms as follows: 32.65% detachment commanders, engineers 14.29% of the technical section of the work, 12.24% of the technical section heads of their battalions, heads of field 12.24% , 8.16% ownership assistants, heads of 2.04% ownership, 12.24% from other functions in the battalions and 6.12% did not answer. Among the surveyed battalions are the 1, 2, 3, 4, 5, 6, 8, 9, 10, 11 Battalions of Construction Engineering and 21 th Engineering Construction Company. In the companies studied was performed a structured interview. The interviewees were: Andrade Gutierrez S / A in the works of Urbanization Quarry Acari - UPAC - in the city of Rio de Janeiro, with an interview with the contract manager of its Alexandre Fernandes and Engineer Jose Frederico Gomes, manager of the works of the Business Unit North (UNN). And the company Norberto Odebrecht S / A in the works of construction of the Shipyard and Naval Base Navy Brazil in Itaguaí / RJ, interview with the integration manager Roberto Sahlit Eng, PMP. We used descriptive statistics and nonparametric chi-square to reject the null set and compare the two samples in the variables "section of the organizational structure of ownership / cost center" (independent) and "performance section of the appropriation / center cost "(dependent), measuring the following dimensions: Human Resources, Processes, Norms and Financial Clients. It reached the conclusion that the current organizational structure of the Appropriation Section of Detachments of the Army Construction Engineering are not effectively meet the requirements of Public Administration required for their excellent work. It was shown that, to meet such requirements, these sections should be part of an organizational structure "projectized", means that their detachments that cover should be organized according to the type of work that Battalions perform. As well, the management of human resources should best focus on the activity of appropriation. It was shown also an urgent need to create a flock of compositional data strictly military cost, reliable for planning purposes. Still, it is very urgent deployment of an electronic note, ownership and cost analysis trampled in an efficient standard software. ABSTRACT Presents a comparative study of the method of ownership and cost analysis in public works from some major national construction companies and detachments of the Army Construction Engineering, in order to submit a proposal for improving the organizational structure of the appropriation sections (Sec Aprp) of such deployments so that effectively meet the requirements for its proper functioning by the Public Administration, seeking excellence in their management processes. Were interviewed through a questionnaire, 49 (forty nine) among military officers and soldiers participating in military operations by building the country, with 01 general, 03 colonels, 06 majors, 28 captains, 04 lieutenants, 01 sub-lieutenant, 05 sergeants and 01 civil servant, whose duties ranged in percentage terms as follows: 32.65% detachment commanders, engineers 14.29% of the technical section of the work, 12.24% of the technical section heads of their battalions, heads of field 12.24% , 8.16% ownership assistants, heads of 2.04% ownership, 12.24% from other functions in the battalions and 6.12% did not answer. Among the surveyed battalions are the 1, 2, 3, 4, 5, 6, 8, 9, 10, 11 Battalions of Construction Engineering and 21 th Engineering Construction Company. In the companies studied was performed a structured interview. The interviewees were: Andrade Gutierrez S / A in the works of Urbanization Quarry Acari - UPAC - in the city of Rio de Janeiro, with an interview with the contract manager of its Alexandre Fernandes and Engineer Jose Frederico Gomes, manager of the works of the Business Unit North (UNN). And the company Norberto Odebrecht S / A in the works of construction of the Shipyard and Naval Base Navy Brazil in Itaguaí / RJ, interview with the integration manager Roberto Sahlit Eng, PMP. We used descriptive statistics and nonparametric chi-square to reject the null set and compare the two samples in the variables "section of the organizational structure of ownership / cost center" (independent) and "performance section of the appropriation / center cost "(dependent), measuring the following dimensions: Human Resources, Processes, Norms and Financial Clients. It reached the conclusion that the current organizational structure of the Appropriation Section of Detachments of the Army Construction Engineering are not effectively meet the requirements of Public Administration required for their excellent work. It was shown that, to meet such requirements, these sections should be part of an organizational structure "projectized", means that their detachments that cover should be organized according to the type of work that Battalions perform. As well, the management of human resources should best focus on the activity of appropriation. It was shown also an urgent need to create a flock of compositional data strictly military cost, reliable for planning purposes. Still, it is very urgent deployment of an electronic note, ownership and cost analysis trampled in an efficient standard software.