Cálculo do BDI pela fórmula do Acórdão 2.622/2013-TCU, com parâmetros por empresa e perfis salvos.
BDI é o Benefício e Despesas Indiretas: o percentual que cobre o que não está no custo direto do
serviço — administração, riscos, tributos e lucro. O DCEng Pro calcula pela fórmula do
Acórdão 2.622/2013-TCU e mostra a memória de cálculo.
BDI = [ (1 + AC + S + R + G) × (1 + DF) × (1 + L) ÷ (1 − I) ] − 1I = PIS + COFINS + ISS + CPRB
Sigla
Parâmetro
AC
Administração central
S
Seguros
R
Riscos
G
Garantias
DF
Despesas financeiras
L
Lucro
I
Tributos sobre a receita (PIS, COFINS, ISS e CPRB)
Confira a fórmula e os parâmetros na fonte oficial (Acórdão 2.622/2013-TCU e as orientações
vigentes do órgão contratante). O cálculo é apoio; o valor final é decisão do responsável técnico.
Ao abrir o BDI pela primeira vez, os campos vêm com valores de partida:
AC
S
R
G
DF
L
PIS
COFINS
ISS
CPRB
4,00%
0,80%
1,00%
0,50%
1,20%
8,00%
0,65%
3,00%
3,00%
0,00%
São ponto de partida, não recomendação. Ajuste ao seu caso: alíquota de ISS do município da obra,
regime tributário da empresa, necessidade de administração central e o lucro que o negócio exige.
Você pode salvar conjuntos de parâmetros com nome (“Obra privada — reforma”, “Edital X”). O perfil
guarda os percentuais e pode ser aplicado a qualquer orçamento, o que evita recalcular a cada
proposta e mantém o padrão do escritório.
Um ponto de BDI errado em obra de R100milsa~oR 1.000. Revise o perfil uma vez por ano e a
cada mudança de regime tributário.
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