BDI : uma análise dos valores de referência para as aquisições complexas do exército brasileiro

Resumo

This study focuses on the field of public defense policies, particularly on the complex acquisitions of defense products and systems (PRODE and SD). These acquisitions often involve, in their pricing, the Budget Difference Income (BDI), whose application and reference values within public administration are guided by Ruling No. 2,622/2013 - TCU/Plenary. However, the established reference ranges, which were based on contracts for construction and engineering services, have not proven compatible with the procurement of PRODE and SD, leading to issues in the evaluation of supplier proposals and in the accountability processes of the TCU (Federal Court of Accounts). Thus, the objective of this research is to verify whether there are, in fact, differences between the BDI values applied in complex acquisitions in the defense sector, particularly within the Brazilian Army (EB), and those established in the aforementioned ruling, determining the practiced and acceptable BDI ranges for PRODE and SD contracts within the EB. Using a quantitative approach, the study analyzed PRODE and SD contracts from the EB that involved BDI, reproducing the calculations of the averages and the first and third quartiles performed in the ruling to establish BDI reference ranges for defense procurement and to verify their compatibility with the parameters defined by the TCU. The findings indicate that the reference BDI ranges set by the Court of Accounts are not suitable for PRODE and SD acquisitions, as they present distinct percentage intervals. The main limitation faced was the lack of certain data in some of the analyzed contracts, which prevented their evaluation and, consequently, limited the scope of the study. As a contribution, this research offers a new reference standard that enables public managers to better assess supplier proposals in defense contracts, enhancing efficiency in procurement processes and in the allocation of federal resources, and provides oversight bodies with improved parameters for their accountability procedures, while expanding the still scarce studies on BDI in the defense sector.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37065

Temas

Gestão PúblicaAdministração Pública

Palavras-chave

BDIDefesaTCUProdutos de defesaSistemas de defesaAquisições complexasDefenseDefense productsDefense systemsComplex acquisitionsAdministração públicaAnálise de valor (Controle de custo)Compras (Serviço público)Contratos administrativosBrasil. Tribunal de Contas da UniãoBrasil. Exército