Acórdão 2622/2013-TCU에 따라 BDI 구성하기

Price the site management, the canteiro de obras, the mobilizacao and the desmobilizacao as their own items with a quantity and a duration, and take the same cost out of the percentage. Keep the monthly items monthly, so a job that runs long is paid for the months it actually ran.

이유: Acordao 2622/2013-TCU holds that administracao local is a direct cost of this job and belongs in the orcamento where it can be measured, not inside a BDI applied to work executed. The practical difference shows up on a job that is delayed for reasons that are not yours: as a measured monthly item the extra months are payable, as a percentage of the same work they are not, because the work did not grow.

Set the three terms separately and take each from something real: the risk term from the register of what could go wrong on this job, the insurance term from a broker's quote for this scope, the guarantee term from what the bank charges you for a performance bond of this size and length.

이유: These three are the terms most often copied from the last job, and they are the ones that vary most between jobs. A guarantee priced on a two year contract and reused on a five year one is wrong by a factor the profit term cannot absorb, and it is invisible because the BDI still totals to a number that looks normal.

Build the tax term from the levies that fall on the invoice: the municipal service tax at the rate of the city where the work is done, the federal turnover contributions at the rate your regime charges, and the payroll contribution on turnover where the company has taken that option. Record which taxes you deliberately kept out and why.

이유: Acordao 2622/2013-TCU holds that corporate income tax and the social contribution on net profit do not belong in the BDI, because they are levied on the result rather than on the invoice, and a contractor who includes them is paid for them by the client and again out of margin. Municipal rates also differ from city to city, so a term carried over from the last job is a real error even when the arithmetic is perfect.

In the bill's Markups & Overheads panel enter the central office overhead, the risk, the insurance, the guarantee, the finance charge, the profit and the tax term as separate figures, so the BDI is composed rather than typed. Check that the tax term divides rather than multiplies, because it is charged on the price you invoice and not on the cost you carry.

이유: A BDI entered as one number cannot be checked, cannot be adjusted term by term when the client questions one of them, and hides the single most common arithmetic error in Brazilian estimating, which is applying the tax term as a simple addition. Composed, the same figure is a short table anybody can follow.

Record on the basis of estimate where each term sits relative to the reference range published for this type of work, and write a sentence for any term that sits outside it. Say what about this job puts it there, in terms of the job rather than of the company.

이유: The ranges in Acordao 2622/2013-TCU are the first thing an analyst reaches for, and a term above the range with a written reason is a discussion while the same term without one is a finding. Writing it during the estimate costs a paragraph, writing it afterwards means reconstructing a decision nobody remembers making.

Export the BDI as its own sheet showing every term and the formula that combines them, and send it with the proposal rather than on request. Where the edital asks for a differentiated BDI for supplied equipment, publish that one beside it instead of averaging the two.

이유: A proposal carrying a bare percentage invites the analyst to reconstruct it, and their reconstruction will not be yours. Published as a sheet, the same figure arrives already explained, and a differentiated BDI for equipment supply is either declared or it is treated as an attempt to earn a construction markup on a purchase.