ケース / コマーシャルと契約
コマーシャルと契約

ブラジルの契約に年次の reajustamento を適用する

契約から指数、data-base、周期性を読み取り、公表された系列を読み込み、記念日が過ぎた work を特定し、公式を適用し、結果を帳簿に反映させる調整として記録する。

6ステップ15 分総合建設会社専門工事業者デベロッパー / 発注者

仕組みをステップごとに

プラットフォーム全体で6ステップ - 各ステップで何をするか、そしてなぜ重要か。

1

Read the index and the data-base out of the contract

契約

Record three things from the contract itself: which index applies, and to which parcels of the work if there is more than one, what date the prices are referred to, and how the periodicity is counted. Note whether the data-base is the date of the proposal or the reference month of the orcamento, because they are often different.

理由: Lei 14.133 of 2021 requires the contract to state the criterion, the index and the date, and Lei 10.192 of 2001 fixes the periodicity at one year, so all three facts already exist and none of them is negotiable. What is negotiable is which of two plausible dates the parties meant, and settling that at the start of the contract costs a sentence rather than a claim.

入力Signed contract termsEdital and its annexes出力Index named by the contractData-base date on the record
2

Load the index the contract names, not the one you follow

物価指数

Load the published series for the named index, month by month, from the data-base to the month of application, and compute the factor between the two. Where the contract splits the work between several indices, load each one and keep the parcels apart.

理由: A construction cost index and a general price index diverge by several points a year, which on a long contract is the whole margin. Using the one you normally follow rather than the one the contract names produces a number that is defensible in every way except the one that matters, and the correction lands after the invoice is out.

入力Index named by the contractPublished index series出力Index series loaded by monthFactor between the two months
3

Find the work whose anniversary has passed

進捗

Split the measured work by the period it was executed in and separate what falls after the first anniversary of the data-base from what falls before it. Keep the two lists rather than applying an average to everything.

理由: The periodicity is annual under Lei 10.192 of 2001, so work executed inside the first year is not adjusted at all and work executed afterwards is adjusted by the factor for its own month. An average applied to the whole contract overpays one half and underpays the other, and it is the overpaid half that gets questioned.

入力Work measured to dateData-base date on the record出力Work past its anniversaryWork still inside the year
4

Apply the formula to the eligible amounts

内訳書

Apply the factor to the eligible value, parcel by parcel where the contract uses more than one index, and keep the calculation visible: the base value, the two index readings, the factor and the result. Do not adjust an item that was already priced at a later reference month.

理由: Reajustamento is one of the few figures in a contract that both sides can compute independently and get the same answer to, which makes showing the workings a cheap way of removing the argument entirely. An amount presented without them is treated as a request rather than as an entitlement.

入力Work past its anniversaryFactor between the two months出力Adjustment amount per itemWorkings anybody can repeat
5

Record it as an adjustment, not as a new price

変更指示

Raise the reajustamento as its own entry against the contract, citing the clause and the index readings, and keep the original unit prices untouched underneath it. Do not fold the adjustment into the rates, and do not open a renegotiation of scope alongside it.

理由: An adjustment the contract already provides for is recorded by administrative note, while a change to the price itself is an amendment with a different approval path and a different audit reading. Folding it into the rates loses that distinction, and it also destroys the base the next annual adjustment has to be computed from.

入力Adjustment amount per itemClause that provides for it出力Adjustment recorded as its own lineApproval trail attached
6

Carry it into the accounts and set the next date

財務

Put the adjustment through with the medicao it belongs to so the invoice and the contract record hold the same figure, and set the next anniversary as a dated item somebody owns before you close the file.

理由: The second year is the one that gets missed, because the first was prompted by somebody noticing. On a four year contract that is three quarters of the entitlement, and it is not recoverable later by arithmetic alone, since the periods it belonged to have been invoiced and settled at the old prices.

入力Adjustment recorded as its own lineMedicao for the period出力Adjustment carried to invoiceNext anniversary on the calendar
モジュール

このプレイブックのモジュール

プラットフォーム 190 モジュール中 6

The market this case is written for

ブラジル

Everything in this case follows how construction work is measured, priced and paid for in this market. The forms, the cost breakdown and the payment rules are the ones used there, not a generic version of them.

Standards it follows

  • Lei 14.133
  • SINAPI
  • ABNT NBR 12721

You do not have to set any of that up by hand. The first time you open the platform it asks which market you work in. Choose this one and it sets the interface language, loads the matching cost database and records the cost classification, and it adds an example project you can open straight away.

The rule checks for this market come with the platform too. Switch them on once and an estimate that misses something the market expects is flagged while you are still working on it, not after the tender has gone out.

コマーシャルと契約の他のケース

コマーシャルと契約

変更を支払われる契約変更に変える

施工範囲の変更を発生時に記録し、合意単価に基づいて契約変更として見積もり、次の出来高請求に計上することで、追加工事が静かに吸収されるのではなく回収されるようにします。

3ステップ11 分開く
コマーシャルと契約

下請パッケージを運用する

下請業者に工種パッケージを発注し、出来高内訳書と保留金付きの下請契約に載せ、実際に完了した作業に対して出来高払いで支払っていく。

3ステップ11 分開く
コマーシャルと契約

出来高査定申請と照合

今期に実施した工事を契約に照らして評価し、根拠となる証憑とともに出来高査定申請を起票し、認定された内容と実際に入金された内容を照合する。

3ステップ12 分開く