Análisis de los costos indirectos para las obras de construcción públicas usados en los análisis de precios unitarios del Municipio de Guayaquil.

Abstract

This research is focused on carrying out an analysis of the indirect costs in the public construction in the city of Guayaquil, because the indirect costs to execute a work are those that are not directly related to the costs of construction, such as administrative expenses, financial expenses, contingencies, insurance policies, profits, among others, in such a way that they are difficult to quantify. That is why, in the present investigation, a sample of Guayaquil contracts has been reviewed to establish whether said work contracts were fulfilled in accordance with deadlines and investments, in addition to determining if there was an economic gap that prevents them from the contractor to comply what was initially established in the contracts. Additionally, a market investigation was carried out within the private company on the parameters that are considered in the indirect costs when establishing a contract and what percentage it represents within each work based on the amounts contracted in the private sector. With the information obtained from the sample of the Guayaquil contracts, in terms of total execution period and monthly investments, and according to the data obtained from the private company, percentages of indirect costs were proposed based on the advances, form of payment, company size and contract amounts.