Diretrizes para o planejamento físico-financeiro de obras residenciais: proposição de um modelo baseado em planilhas eletrônicas

This article presents a conceptual spreadsheet-based model for planning and controlling small and medium-sized residential construction projects. The proposed model integrates cost estimating, scheduling, and project controls through common work item identifiers. The study constitutes applied research with a qualitative, exploratory design focused on model development; its theoretical basis draws on a narrative review of Portuguese-language literature and an analysis of Brazilian documentation. The model links the work breakdown structure (WBS) to the budget and schedule, time-phases budgeted costs according to planned work execution, and schedules payments in accordance with contractual terms. Its architecture comprises ten worksheets, a monitoring procedure, indicators, and update frequencies. Separate records of physical progress, incurred costs, and cash disbursements allow examination of the correspondence between events that may occur on different dates. A hypothetical work item example demonstrates the reconciliation of scheduling, progress measurement, and payment records without constituting field application or performance validation. The contribution is the specification of the model; its operational usefulness depends on implementation and empirical evaluation.