CONSTRUCTION BUDGET AND ITS IMPACT ON CONSTRUCTION COSTS IN TIMES OF SANITARY CRISIS IN CORPORACION SANTA MARIA

In order to determine the impact of the construction budget on the construction costs of the Santa Maria Corporation SAC-2020, an applied research was carried out, qualitative approach, non-experimental design and correlational scope, the sample are works executed in times of health crisis the school buildings No. 81540 San Francisco de Asis and No. 80638 Americo Aguilar Celis, in the province of Viru. Thestudytechniqueused was documentary analysis and the instrument was a record card. The data obtained were processed to evaluate the incidence of the variables by means of statistical tables where it was found that 4.29% additional materials were used for the first work and 4.33% additional for the second, with respect to the budget in the case of direct general expenses, 18.75% and 23.33% respectively, additional to the estimate. It is concluded that the construction budget has a negative impact on the construction costs of Corporacion Santa Maria SAC-2020 in times of sanitary crisis, observing relevant variations between the estimated and executed costs, not obtaining the expected profit margin noting that in the case of the first project the profit margin is only 10% of the estimate and in the second projectitis 0%.