Elaboração e validação de um guia eletrônico para análise das planilhas de custos dos contratos com dedicação exclusiva de mão de obra

Abstract

The Public Administration needs third party goods and services to implement policies and actions in the public interest, which is why it enters into administrative contracts. Among the contracts for the provision of services, there are ones with an exclusive labor dedication regime. To establish the price of this type of contract, the cost and pricing spreadsheet adopted as a model by Normative Instruction SEGES/MPDG No. 05/2017 is used. The spreadsheet is the document used to detail the cost components that affect the pricing of services. The Public Administration has professionals from various areas of training, imbued with the responsibility of analyzing the spreadsheet, often without having knowledge of the doctrines and legislation that deal with the matter. The aim of this study was to develop and validate an electronic guide for the analysis of cost sheets and pricing of service contracts with exclusive dedication to labor and their renegotiations. It was an exploratory study, being developed through the technical procedures of bibliographic and documentary research, based on qualitative research. The electronic guide developed presents an electronic cost spreadsheet model with automated calculations. The validation of the instrument was performed through judgment by 10 expert judges in the field. In this study, the Content Validity Index (CVI) of 0.80 was adopted as the minimum level of agreement. Each of the 06 modules of the spreadsheet was considered as an item that was individually validated as to its content, layout and functionality. All items achieved a CVI greater than or equal to 0.80. In the general assessment, all items achieved an average CVI greater than or equal to 0.93. Therefore, it was concluded that the guide was validated by the judges and can be considered a valid and compatible instrument with the proposed objective. It is expected that this tool will be an important support to UFTM servers and other Federal Institutions and facilitate the knowledge of the legal foundations, rules and techniques related to the analysis of the cost sheet of contracts for these services.