Business Planning and Financial Sustainability in the Civil Construction Sector: Lessons from CVM Corporation with a Focus on Materials Management such as Wood and Concrete

The civil construction sector faces growing challenges related to financial sustainability and efficient resource management, particularly concerning strategic planning and the administration of critical materials like wood and concrete. This study investigates how business planning can promote financial sustainability through optimized materials management, using the case of CVM Corporation as an empirical basis. The research adopts a mixed-methodological approach, combining documentary analysis, semi-structured interviews, and quantitative analysis of financial indicators from . The results reveal that the integration of strategic planning, predictive demand analysis, and efficient materials management is a critical factor for financial sustainability in the sector. The study proposes an integrated framework that combines materials management practices with financial sustainability indicators, contributing to both theoretical advancement and practical application in the civil construction sector. Key contributions include the identification of critical success factors, the development of a conceptual model for financial sustainability, and the proposition of materials management strategies based on demand analysis.