CAUSAS DOS DESVIOS ORÇAMENTAIS DESFAVORÁVEIS E OS SEUS CONSTRUCTOS: O CASO DOS PROJETOS DAS EMPRESAS DE CONSTRUÇÃO PORTUGUESAS

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DOI:

https://doi.org/10.51720/mcr.v6i1.4481

Palavras-chave:

Causas dos desvios orçamentais desfavoráveis, Orçamento, Empresas de construção, Modelo de equação estrutural.

Resumo

As empresas de construção preocupam-se cada vez mais com novas orientações estratégicas e formas de gestão dos orçamentos dos projetos para melhorarem a sua competitividade e sustentabilidade. Nesta linha de pensamento, procurou-se analisar a relação dos constructos que determinam as causas dos desvios orçamentais desfavoráveis nos projetos das empresas de construção Portuguesas. Para o seu desenvolvimento foram adotados métodos e técnicas de investigação quantitativa. Os resultados apresentados no estudo mostram uma elevada correlação entre os cinco constructos de primeira ordem  (ambiente interno, ambiente externo, tempo/atraso, complexidade do projeto e financiamento do projeto), fundamentada pela revisão da literatura, justificam a compreensão relativa à identificação dos fatores que determinam as causas dos desvios orçamentais desfavoráveis nos projetos das empresas de construção Portuguesa. De salientar que, os objetivos traçados para este estudo foram alcançados ao disponibilizar os conhecimentos complementares nesta área de investigação, não apenas em termos científicos, mas também em termos práticos.

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Publicado

2021-07-14

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