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Application of Cost Engineering as a Tool For Budgetary Forecasting and
Control in Municipal Public Works: (Case Study, Municipal
Administration of Cacuaco 2023-2026)
Pascoal Josimar Domingos Santana
1
, António Afonso Bindanda
2
1
Pascoal Josimar Domingos Santana(Bachelor's degree, Methodist University, Angola, without ORCID
code
2
António Afonso Bindnada (Ph.D, Methodist University, Angola, ORCID
DOI:
https://doi.org/10.51583/IJLTEMAS.2026.150500243
Received: 27 May 2026; Accepted: 01 June 2026; Published: 22 June 2026
ABSTRACT
This research analyzes the application of Cost Engineering as a tool for forecasting and budgetary control in
municipal public works, using the Municipal Administration of Cacuaco as a case study between 2023 and 2026.
The study aimed to understand how Cost Engineering contributes to financial efficiency, mitigation of budget
deviations, and improvement of transparency in municipal public management. The research is framed within
the pragmatic paradigm, adopting a mixed-methods approach (qualitative and quantitative) with descriptive and
explanatory characteristics. Data collection was conducted through document analysis, semi-structured
interviews, and participatory observation, involving a sample of 30 participants composed of managers, financial
technicians, and officials responsible for planning and executing public works. Quantitative data were analyzed
using descriptive statistics, while qualitative data were treated through thematic content analysis. The findings
reveal that 90% of participants acknowledge the application of Cost Engineering within the Municipal
Administration of Cacuaco, while 97% consider this tool relevant for forecasting and budgetary control in public
works. The main benefits identified include financial risk mitigation, accurate cost estimation, improved budget
planning, and reinforcement of administrative efficiency. The results further demonstrate that Cost Engineering
contributes to reducing waste, improving decision-making, and strengthening accountability in municipal
management. The study concludes that Cost Engineering is a strategic instrument for the modernization of
municipal public administration, promoting better resource allocation, financial sustainability, and transparency
in public works execution. However, challenges remain regarding technical staff training, digitalization of
control systems, and consolidation of institutional monitoring practices.
Keywords: Cost Engineering, budget control, public works, municipal management, Cacuaco.
INTRODUCTION
Efficient management of public works is one of the fundamental pillars for the sustainable development of
municipalities and for improving the quality of life of the population. In Angola, this challenge takes on
particularly complex dimensions due to accelerated urban growth, financial limitations, and the need to ensure
greater transparency and accountability in the use of public resources (Mendes & Caldeira, 2023). In this context,
Cost Engineering stands out as a strategic tool capable of supporting the forecasting, monitoring, and control of
costs throughout the entire life cycle of public projects. Cost Engineering comprises a set of technical and
scientific methods aimed at the estimation, planning, and financial control of projects, allowing for the reduction
of budget deviations, optimization of resources, and support for decision-making (Kerzner, 2017). However, in
many Angolan municipalities, including Cacuaco, the application of these methodologies is still limited,
contributing to delays in the execution of works, cost overruns, and difficulties in accountability (Dias & Gomes,
2021).
Between 2023 and 2026, the Municipality of Cacuaco registered a significant increase in investments in public
infrastructure, such as road paving, school construction, health centers, and water supply systems (N'Zinga &
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Pereira, 2022). Despite these advances, the lack of robust budgetary control mechanisms continues to generate
discrepancies between planned and actual costs, compromising financial efficiency and the quality of works.
Given this reality, this research seeks to analyze the application of Cost Engineering as a tool for forecasting and
budgetary control in municipal public works, taking the Municipal Administration of Cacuaco as a case study.
The study aims to identify the main existing challenges, understand current financial management practices, and
propose recommendations that contribute to improving administrative efficiency, financial sustainability, and
transparency in the execution of public projects.
The relevance of this research lies in its scientific and practical contribution to strengthening municipal public
management in Angola. Beyond broadening the academic debate on cost management and public administration,
the study offers technical support that can assist municipal managers in optimizing public resources, reducing
waste, and strengthening institutional accountability (Oliveira et al., 2020). Therefore, it is hoped that the results
obtained can serve as a reference for other Angolan municipalities facing similar challenges in the management
of public works.
Problem Contextualization
The execution of public works in Angola, particularly at the municipal level, faces challenges associated with
insufficient financial resources, technical limitations, and weaknesses in budgetary control mechanisms.
Municipalities in the Luanda Metropolitan Region, such as Cacuaco, have received significant investments in
public infrastructure; however, many projects continue to be marked by delays, financial deviations, and low
efficiency in the application of public resources (N'Zinga & Pereira, 2022). One of the main factors associated
with this problem lies in the limited use of structured cost engineering methodologies in the planning and
monitoring of public works. In many cases, budgets are prepared based on inaccurate estimates, without adequate
updating of material costs, labor, and financial contingencies, which contributes to significant differences
between the planned and actual costs (Mendes & Caldeira, 2023).
Furthermore, the absence of efficient monitoring and control mechanisms favors cost overruns, waste, and
difficulties in accountability, affecting public trust in local institutions (Dias & Gomes, 2021). Internal reports
from the Cacuaco Municipal Administration indicate that several works carried out between 2023 and 2025
exceeded initial budgets by considerable percentages, highlighting weaknesses in the financial management
process. In this sense, it becomes fundamental to understand how the structured application of Cost Engineering
can contribute to reducing financial deviations, improving the quality of work execution, and strengthening the
efficiency and transparency of the municipal administration. Thus, the central problem of this research is to
analyze how Cost Engineering can be used as a strategic instrument for forecasting and budgetary control in
municipal public works in the Municipality of Cacuaco.
Relevance and formulation of the problem
The scientific relevance of this study lies in the need to deepen the understanding of the application of Cost
Engineering in the context of municipal public works in Angola, particularly in a scenario characterized by
technical limitations, financial challenges, and increasing demands for transparency and administrative
efficiency. Although several international studies exist on budgetary control and project management (Kerzner,
2017; Smith, 2018), the Angolan reality presents institutional, economic, and administrative specificities that
require contextualized approaches adapted to local dynamics. In the Angolan municipal context, the management
of public works continues to be marked by weaknesses in planning, monitoring, and financial oversight
processes, frequently resulting in delays, budget deviations, and inefficient use of public resources (Mendes &
Caldeira, 2023). Thus, this research assumes scientific importance by analyzing the application of Cost
Engineering as a strategic instrument for forecasting and budgetary control in the Municipal Administration of
Cacuaco, contributing to the strengthening of public management practices.
From an academic point of view, the study contributes to the production of contextualized knowledge on public
financial management and cost engineering in Angola, offering a well-founded analysis of the institutional,
technical, and administrative conditions that influence the execution of municipal public works (N'Zinga &
Pereira, 2022). Furthermore, the research provides theoretical and methodological support that can aid the
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implementation of modern budgetary control mechanisms, which are still underexplored in Angolan
municipalities (Oliveira et al., 2020).
The research also presents scientific relevance by strengthening the integration between theory and practice,
articulating concepts of Cost Engineering, project management and public administration. This articulation
contributes to the professionalization of municipal management, promoting greater efficiency, rationalization of
resources and improvement in the quality of public works (Kerzner, 2017; Mendes & Caldeira, 2023).
Additionally, the study constitutes a benchmark for future research on municipal financial management,
budgetary control, and the sustainability of public investments in Angola, and can serve as a comparative model
for other municipalities with similar characteristics (Dias & Gomes, 2021). Thus, the research contributes to
reducing the existing scientific gap regarding the systematic application of Cost Engineering in municipal public
works in the Angolan context, reinforcing the academic rigor and practical relevance of the topic studied.
Research subject
This study aims to investigate the application of Cost Engineering as a tool for forecasting and controlling
budgets in municipal public works, taking as a reference the Municipal Administration of Cacuaco, in the period
between 2023 and 2026. The choice of this subject is based on the need to understand, in depth, how the technical
and methodological mechanisms of Cost Engineering can influence financial efficiency, the quality of work
execution, and the strengthening of transparency in the management of public projects at the municipal level.
The object of study proves relevant because it allows for the analysis of the relationship between the systematic
application of Cost Engineering and the financial performance of public works, providing relevant evidence for
decision-making, optimization of the use of public resources, and improvement of planning and budgetary
control processes.
In this sense, the research contributes to the advancement of scientific knowledge and the development of
practical tools applicable to municipal management in Angola. Thus, the study focuses on Cost Engineering
applied to forecasting and budget control in municipal works, constituting an essential instrument for
strengthening financial management, the sustainability of public works, and improving administrative efficiency
in the context of the Cacuaco Municipal Administration.
General Objective
To analyze the application of Cost Engineering as a tool for forecasting and budgetary control in municipal
public works, using the Municipal Administration of Cacuaco as a reference, for the period between 2023 and
2026.
Specific Objectives
To achieve the overall objective, the following specific objectives were defined, guiding the research in a
structured and systematic way:
1. To identify the current mechanisms for forecasting and controlling costs in municipal public works in
Cacuaco, analyzing the procedures, practices, and instruments used in budget preparation and execution.
2. To evaluate the effectiveness of applying Cost Engineering to the financial management of public
projects, considering the impact on meeting deadlines, the quality of works, and the control of budget
deviations.
3. To diagnose the main gaps and limitations in cost management processes for municipal works, including
technical, organizational, and institutional weaknesses that compromise the efficiency of public
management.
4. To propose practical and methodological recommendations for optimizing the planning, forecasting, and
budgetary control of public works, adapted to the administrative and socioeconomic reality of the
Municipality of Cacuaco.
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LITERATURE REVIEW
A review of the literature on cost engineering and budget control in public works shows that this area has been
gaining increasing relevance in project management, especially in the public sector, where efficiency in the use
of resources is a governance imperative.
Authors such as Kerzner (2017) and Smith (2018) highlight that cost engineering has evolved from a purely
accounting practice to a strategic approach to planning, monitoring and decision-making, allowing for greater
rigor in the financial management of projects.
In the context of public management, the literature shows that infrastructure projects are frequently subject to
budget deviations, delays, and inefficiencies, especially when there is no structured cost control system.
Flyvbjerg (2014) states that large public projects tend to exceed initial budgets due to planning failures and
underestimation of risks, a reality also observed in developing countries.
In Africa, and particularly in Angola, studies such as those by Mendes and Caldeira (2023) and N'Zinga and
Pereira (2022) indicate that the application of cost engineering is still limited due to a shortage of qualified
technical staff, fragile administrative systems, and weak digitization of public management processes. These
factors compromise the accuracy of estimates and the effectiveness of budgetary control, which requires a prior
analysis of public works planning, as shown in the following figure:
Figure 1. Analysis and Planning of Municipal Public Works
Source: Image retrieved from Google, 2026
Figure 1 illustrates the technical planning process for public works, where engineers and technicians analyze
maps, projects, and execution data. This process is directly linked to the pre-budgetary control phase, being
essential to guarantee the technical and financial viability of the projects. Cost Engineering contributes to the
definition of priorities, resource estimation, and optimization of public investments. The figure reinforces the
importance of integrated planning as the basis for efficiency in municipal management.
Cost Engineering and Budget Control Process
This presents a conceptual model of the Cost Engineering process applied to the management of public works,
including the planning, execution, and control phases. This diagram demonstrates the interconnection between
the different stages of the project lifecycle, highlighting the role of continuous feedback in improving
management. The figure summarizes the functioning of Cost Engineering as an integrated decision support
system, reinforcing efficiency, transparency, and sustainability in municipal administration.
The literature also highlights the importance of instruments such as baseline budgeting, variance control, and
financial performance indicators, namely the CPI (Cost Performance Index) and the SPI (Schedule Performance
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Index), as fundamental tools for evaluating project efficiency (Oliveira et al., 2020; Kerzner, 2017). These
indicators allow for real-time performance monitoring and support corrective decisions. Another central theme
in the literature is the role of digital technologies in modernizing cost engineering.
Tools such as MS Project, Primavera P6, and BIM have been widely recognized for increasing the accuracy of
budget forecasting and improving integrated cost, time, and quality control (Silva & Martins, 2022). Finally, the
literature emphasizes that the effectiveness of cost engineering in the public sector depends not only on technical
tools but also on institutional factors such as transparency, accountability, and management capacity.
In contexts like Angola, these elements are crucial for ensuring good governance and the sustainability of public
works. However, existing studies converge on the idea that cost engineering is an essential tool for improving
the efficiency, transparency, and sustainability of public works, although its application in Angola still faces
significant structural and operational challenges.
Table 1 – Literature Review Matrix on Cost Engineering and Budget Control
Author(s)
Year
Central Theme
Main Contributions
Relevance to the Study
Kerzner
2017
Project management
and cost engineering
Defines cost engineering as a tool
for planning, estimating, and
controlling throughout the project
lifecycle.
It lays the foundation for
the basic concept of cost
engineering applied to
public works.
Smith
2018
Cost control and
project performance
It introduces the evolution of cost
engineering towards an
integrated approach with risk
analysis and performance
indicators.
It supports the importance
of indicators such as CPI
and SPI.
Flyvbjerg
2014
Risks in large public
projects
This demonstrates that large
projects tend to exceed budgets
and deadlines due to planning
failures.
It justifies the need for
strict budgetary control.
Mendes &
Caldeira
2023
Public works
management in
Angola
They highlight institutional,
technical, and financial
weaknesses in cost management
in Angola.
It contextualizes the
challenges of cost
engineering in Angola.
N'Zinga &
Pereira
2022
Infrastructure and
municipal
management in
Angola
They point to limitations in
technical training and in the
application of modern
management tools.
It reinforces the need for
training and technological
modernization.
Oliveira et
al.
2020
Project management
tools
They highlight the use of
software, indicators, and
integrated cost control systems.
It supports the importance
of digitization and real-
time monitoring.
Silva &
Martins
2022
Technologies to
support project
management
They highlight the role of BIM,
MS Project, and other tools in the
efficiency of budget control.
It supports the
technological
modernization of cost
engineering.
Dias &
Gomes
2021
Accountability in
public
administration
They emphasize transparency
and accountability as essential
elements of public
administration.
It links cost engineering
with transparency and
public trust.
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Matos &
Carvalho
2022
Budget management
in Angola
They identify structural
challenges in budget forecasting
and control.
It reinforces the
problematic nature of the
study in the Angolan
context.
World
Bank
2020
Institutional capacity
building
It highlights the importance of
technical qualifications for
efficient public management.
It argues for the need to
train municipal staff.
Source: Author's own elaboration, based on the 2025 studies.
Brief characterization of the study area
The Municipality of Cacuaco, located in the province of Luanda, is one of the main urban expansion zones of
the Angolan capital. Its origins date back to the 16th century, having evolved from an old fishing village into a
formally established administrative unit in 1965. Its geostrategic position, close to important industrial and
residential corridors, gives it high economic and social relevance, but also significant challenges in urban
planning and the provision of public services.
From a demographic point of view, Cacuaco is experiencing rapid population growth, driven by internal
migration and the expansion of Luanda's urban area (INE Angola, 2022). This growth puts significant pressure
on municipal services, requiring greater investment in basic infrastructure such as housing, sanitation, education,
and health, which directly impacts budget management.
In socioeconomic terms, the municipality has a mixed economy, predominantly comprised of the informal sector,
commerce, and small industrial activities. However, challenges such as youth unemployment, social inequalities,
and weak local revenue generation capacity persist, limiting municipal financial autonomy.
In the area of infrastructure, Cacuaco has been the target of investments in roads, schools, health units, and
drainage systems. However, the execution of these works faces recurring problems of delays, cost overruns, and
insufficient technical control, highlighting weaknesses in project management and the application of cost
engineering tools.
At an institutional level, the Municipal Administration of Cacuaco follows the model of local state
administration, performing functions of planning, execution of public policies and management of works.
Despite modernization efforts, limitations persist related to the scarcity of specialized technical staff, weak
digitization of processes and insufficient integrated management systems.
The organizational structure of the administration includes management bodies, technical services, and
decentralized executive services responsible for areas such as education, health, infrastructure, environment, and
economic development. Finally, it is worth highlighting that the application of cost engineering in the
municipality constitutes a strategic tool to improve forecasting, budgetary control, and transparency in the
execution of public works. Its adoption can contribute to reducing waste, optimizing resources, and strengthening
institutional accountability, especially in a context of strong urban pressure and limited financial resources.
MATERIALS AND METHODS
Paradigm and Type of Study
This research falls within the pragmatic paradigm, which prioritizes the resolution of concrete problems through
the combination of quantitative and qualitative methods (Morgan, 2014).
The choice of the pragmatic paradigm is justified by the need to obtain a comprehensive and integrated
understanding of the phenomena of forecasting and budgetary control in the Angolan municipal context,
reconciling objective data with the subjective perspectives of the actors involved.
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The study is characterized as descriptive and explanatory research, focusing on a case study of the Cacuaco
Municipal Administration. This strategy allows for an in-depth analysis of administrative practices, financial
impacts, and specific technical challenges, based on empirical data and perceptions of the main actors involved
(Yin, 2018).
Type of Research Approach
This research adopts a mixed methodological approach (qualitative and quantitative), structured under a
pragmatic and applied paradigm. This choice stems from the complexity of the object of study – cost engineering
and budgetary control in the Angolan municipal context – which simultaneously involves technical, institutional,
and human dimensions.
The quantitative approach allows for the examination of objective data, such as budget execution, financial
deviations, contract deadlines, and cost variations. In turn, the qualitative approach makes it possible to
understand perceptions, administrative practices, institutional limitations, and decision-making processes that
cannot be captured exclusively by numerical indicators (Tashakkori & Teddlie, 2010).
In the Angolan context, where public information systems still face structural challenges, the integration of
methods proves particularly appropriate, as it allows for compensating statistical limitations with well-founded
interpretive analysis (Creswell & Plano Clark, 2018).
Research Procedures
The procedures adopted were structured in three main phases:
Exploratory phase:A literature review and theoretical framework on cost engineering, municipal management,
and budget control;
Empirical data collection phase:Obtaining documentary data and conducting interviews;
Analytical phase:Statistical treatment of quantitative data and thematic analysis of qualitative information.
This methodological sequence ensures coherence between theoretical foundation and empirical evidence,
allowing for an integrated reading of municipal reality (Gil, 2019).
Indirect Documentation
Indirect documentation consisted of the analysis of secondary sources, including: National legislation on public
finances and local administration; General State Budget reports; Court of Auditors reports; Academic studies
and international reports on municipal governance.
The use of indirect documentation is essential to contextualize the research and establish a consistent interpretive
framework (Marconi & Lakatos, 2017). In the Angolan case, recent institutional reports highlight the need to
strengthen internal control mechanisms and municipal financial planning, which justifies the relevance of this
study (Angolan Court of Auditors, 2023).
Direct Documentation
The direct documentation involved primary data collected in the Municipality of Cacuaco, namely: Internal
budget execution reports; Measurement maps and work assignment records;
Annual activity and investment plans;
Semi-structured interviews with managers and technicians. Direct data collection allows capturing the concrete
reality of municipal management, overcoming abstract generalizations and providing contextualized empirical
evidence (Quivy & Campenhoudt, 2017).
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Data Analysis and Triangulation
The analysis of quantitative data was performed using descriptive statistics, allowing the identification of means,
standard deviations, budget execution rates, and percentage cost variations. Qualitative data were treated through
thematic content analysis, with coding of interviews and categorization of responses according to previously
defined dimensions (Krippendorff, 2018). Methodological triangulation consisted of comparing: Official
documentary data; Statistical results; Perceptions of institutional actors. This procedure reinforces the internal
validity of the research and reduces the risk of interpretive bias (Flick, 2018).
Data Collection Techniques
The following data collection techniques were used:
Document analysis:Budget execution reports; Public works plans; Contracts and cost revisions; Municipal audit
reports;
Semi-structured interviews:Conducted with municipal managers, planning technicians, and construction
supervisors; they allowed for the collection of qualitative insights into cost forecasting and control practices;
Participatory observation:Assistance in planning and evaluation meetings for public works; allowed
observation of administrative practices and interaction between technical units. These techniques ensure data
triangulation, strengthening the validity and reliability of the conclusions (Denzin, 2017).
Data Analysis
The analysis of quantitative data was based on descriptive statistics, allowing the identification of budget
execution patterns, magnitude of deviations, and frequency of cost revisions. Qualitative data resulted from a
thematic content analysis, which involves coding interview transcripts and documents to identify emerging
categories related to practices, barriers, and opportunities in the application of cost engineering (Bardin, 2016).
The research process observed methodological rigor and fundamental ethical principles, including: Informed
consent from participants; Guarantee of anonymity and confidentiality; Ethical use of data for exclusively
academic purposes; Respect for scientific codes of conduct (Israel & Hay, 2006). The ethical approach is
particularly relevant when analyzing administrative practices and sensitive financial data, ensuring that the
research contributes to knowledge without compromising the rights or reputations of those involved.
Development of Variables
The study variables were structured into two main groups:
1. Independent Variables:Budget planning; Technical training of staff; Existence of internal control
systems; Use of technological tools.
2. Dependent Variables:Degree of budget execution; Occurrence of financial deviations; Compliance
with contractual deadlines; Level of administrative transparency.
The operationalization of these variables was carried out based on measurable indicators, such as percentage of
financial execution, number of contract revisions, and frequency of internal audits. The clear definition of the
variables contributes to the analytical consistency and comparability of the results (Field, 2018).
Population and Sample
The target population of the investigation comprises: Municipal technicians responsible for budget preparation;
Financial and public works managers; Heads of planning and engineering units; Representatives of internal audit
and control bodies. The sample was selected using non-probabilistic criteria of convenience and intentionality,
in order to ensure that participants have direct experience with the subject matter under study and can provide
relevant and substantiated information for the analysis (Patton, 2015). Considering the limited size of the
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institutional universe, a non-probabilistic intentional sampling was chosen, selecting participants with direct
experience in the object of study (Etikan, Musa, & Alkassim, 2016).
Sample Size and Justification
The sample size was determined taking into account: The size of the municipal technical staff; The need for
functional representativeness; The operational feasibility of data collection;
The principle of theoretical saturation in qualitative interviews.
In small-scale organizational studies, qualitative data saturation is often achieved between 12 and 20 expert
interviews (Guest, Namey, & Mitchell, 2013).
Sample Size Calculation
For the quantitative component, the sample size calculation for finite populations was used, according to the
formula:
Figure 1: Mathematical formula for calculating sample size.
Where: n = sample size; N = population size; Z = confidence level (1.96 for 95%); p = estimated proportion (0.5
when unknown); ee = margin of error (5%). This procedure ensures statistical rigor and technical basis in
defining the sample (Israel, 1992). However, given the restricted institutional nature of the municipality, the
study prioritized the inclusion of the largest possible number of directly involved technicians, approaching a
census sampling whenever feasible. We will perform the calculation rigorously, assuming:
N = 32
Z = 1.96(95% confidence level)
p = 0.5(maximum variability)
e = 0.05(5% margin of error)
The formula for finite populations is used:
Source: Python
For a population of 32 individuals, with 95% confidence and a 5% margin of error, the required sample size is
approximately 30 participants. This means that the study covers approximately: 30/32 × 100 ≈ 93.75% of the
total population, practically configuring itself as a census study, which: Substantially reduces sampling error;
Increases the precision of the estimates; Reinforces the internal validity of the research; and Minimizes the risk
of statistical bias. Considering a universe composed of 32 elements, the application of the formula for finite
populations, assuming a confidence level of 95% and a margin of error of 5%, resulted in a sample size of 29.61,
rounded to 30 participants. Thus, the study approaches a survey with high statistical representativeness and
methodological robustness for the advancement of research.
Analysis, Interpretation, and Discussion of Results
The analysis and interpretation of the results is a central moment, as it allowed us to transform the collected data
into scientific knowledge capable of supporting valid conclusions and consistent recommendations. More than
just presenting numbers, this process sought to understand the underlying social dynamics and assess how these
relate to the objectives set out in the study.
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Socio-demographic characterization of respondents
Table 1. Gender of Respondents
Gender
Frequency
Percentage (%)
Masculine
21
70
Feminine
9
30
Total
30
100
Source: Prepared by the author based on the data collected, 2026
The data reveals that, of the total of 30 participants, 70% (n=21) are male and 30% (n=9) are female, highlighting
a male predominance in the analyzed universe. This asymmetry may reflect the historical underrepresentation
of women in technical and administrative sectors linked to the management of public infrastructures, a
phenomenon widely discussed in the literature on gender and public administration (Acker, 1990; Guy &
Newman, 2004). Although a significant female presence is observed, the results suggest the need to strengthen
institutional policies promoting gender equality and professional inclusion, in line with the principles advocated
by international organizations such as the United Nations (2020).
Table 2. Age range
Age range
Frequency
Percentage (%)
18-25 years old
8
27
26-35 years old
10
33
36-45 years old
3
10
46-60 years old
6
20
More than 60 years
3
10
Total sample
30
100
Source: Prepared by the author based on the data collected, 2026
The age distribution of participants shows a predominance of individuals between 26–35 years (33%) and 18–
25 years (27%), revealing a markedly young institutional body. However, the 46–60 age group (20%) and those
over 60 years (10%) ensure the presence of accumulated experience, essential for organizational stability. This
configuration suggests an intergenerational balance potentially favorable to innovation and knowledge transfer,
as advocated by theories on human capital and organizational learning (Becker, 1993; Argote, 2013). In public
management contexts, age diversity can strengthen institutional adaptability and the quality of decision-making,
in line with recommendations from the Organization for Economic Co-operation and Development (2019).
Table 3. Level of Education
Level of Education
Frequency
Percentage (%)
Primary Education
High School
13
43
Licensed
11
37
Teacher
6
20
Total
30
100
Source: Prepared by the author based on the data collected, 2026
The analysis of educational attainment presented in the graph above shows that 43% of respondents have
completed secondary education, 37% hold a bachelor's degree, and 20% have a master's degree; no participants
have only completed primary education. This profile highlights a predominantly qualified human capital,
although there is room for strengthening advanced higher education. In theoretical terms, academic qualification
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is a determining factor for administrative efficiency and the quality of public decision-making (Denhardt &
Denhardt, 2015; Schultz, 1961). In a municipal management context, as is the case with the municipal
administration of Cacuaco, the emphasis on continuous training aligns with the guidelines of the United Nations
Educational, Scientific and Cultural Organization (2021), which underlines the importance of investing in skills
for sustainable institutional development.
Knowledge and understanding of cost engineering
Regarding the perception of cost engineering, the results in the following graph indicate that 77% of participants
claim to have knowledge of it, while 17% declare they do not, and 7% express uncertainty. This predominance
suggests a considerable level of familiarity with planning, estimation, and budgetary control practices,
fundamental to efficiency in the management of public projects. The literature supports the idea that technical
mastery of cost control methodologies positively influences financial predictability and risk mitigation (Kerzner,
2017; Flyvbjerg, 2014). However, the existence of a minority without consolidated knowledge shows the need
for continuous training and institutional capacity building. In public administration contexts, strengthening these
skills aligns with the best practices promoted by the Project Management Institute (2021), which emphasizes the
integration of cost, schedule, and performance as pillars of project sustainability.
Table 4. Knowledge and perception about cost engineering.
Reactions
Frequency
Percentage (%)
Yes
23
77
No
5
17
Maybe
2
7
Total
30
100
Source: Prepared by the author based on the data collected, 2026
The following results demonstrate that 90% of respondents state that Cost Engineering is applied in the
Municipal Administration of Cacuaco, while 10% indicate that its use occurs only in certain cases. This majority
perception suggests the progressive institutionalization of planning and budgetary control practices, considered
essential for the rationalization of public spending and for efficiency in project execution (Horngren et al., 2014;
Meredith & Mantel, 2017).
However, the reference to partial application reveals possible weaknesses in methodological standardization and
the consolidation of technical procedures. In the context of public administration, consistency in the application
of financial control instruments is a determining factor for transparency and accountability (Hood, 2010). Thus,
the data indicates relevant progress, but also the need for institutional and training reinforcement to ensure a
systematic and sustainable implementation of Cost Engineering practices.
Table 5. Application of cost engineering in Administration
Reactions
Frequency
Percentage (%)
Yes
27
90
No
In some cases
3
10
Total
30
100
Source: Prepared by the author based on the data collected, 2026
Table 6.Relevance of applying Cost Engineering to Budget Forecasting and Control in Public Works
Reactions
Frequency
Percentage (%)
I agree
17
57
I completely agree.
12
40
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I disagree.
1
3
I completely disagree.
Total
30
100
Source: Prepared by the author based on the data collected, 2026
The data shows a strong consensus regarding the relevance of Cost Engineering in the forecasting and budgetary
control of municipal public works: 57% of respondents agree and 40% strongly agree with this statement, while
only 3% disagree. This result reveals a broadly favorable institutional perception of the use of technical
methodologies for estimation, monitoring, and financial control, recognized as essential instruments for
mitigating budget deviations and contractual delays.
Specialized literature supports the view that the systematic application of cost control techniques improves
financial predictability and enhances efficiency in the management of public projects (Flyvbjerg, 2014; Kerzner,
2017). In municipal environments, characterized by budgetary constraints and high social pressure for results,
the integration of planning, execution, and control constitutes a pillar of good financial governance (Schick,
2013). The near unanimity observed suggests that, within the context of the Cacuaco Municipal Administration,
there is technical awareness of the strategic importance of Cost Engineering. This institutional alignment is
consistent with international project management guidelines promoted by the Project Management Institute
(2021), which advocates the rigorous integration of cost, schedule, and performance as a condition for the
sustainability of public interventions.
Application and benefits of cost engineering
The application of Cost Engineering in the forecasting and budgetary control of municipal public works
constitutes a strategic instrument for rationalizing expenditure and improving institutional performance. By
allowing for more rigorous estimates, economic feasibility analysis, and continuous monitoring of deviations,
this approach significantly reduces the risk of cost overruns and delays, recurring problems in public projects
internationally (Flyvbjerg, 2014).
Among the main benefits, the reinforcement of financial predictability stands out, ensuring greater alignment
between planning and execution. The literature demonstrates that structured cost control systems favor evidence-
based decisions, promoting greater efficiency in the allocation of scarce resources (Drury, 2018). In a municipal
context, where social pressures are high and budgets are limited, such predictability becomes essential to
guarantee the continuity of public services. Another relevant benefit lies in strengthening transparency and
accountability.
The adoption of technical financial control methodologies contributes to greater clarity in the processes of
contracting, execution, and supervision of works, reducing margins for inefficiencies and improper practices
(Hood, 2010). This aspect is particularly important in local administrations, such as the Municipality of Cacuaco,
where the proximity between public power and citizens demands greater responsibility in the management of
collective resources. Additionally, Cost Engineering promotes a results-oriented organizational culture,
encouraging the integration of cost, time, and quality—central elements in modern project management
(Meredith & Mantel, 2017).
By consolidating technical planning and control practices, municipal administration strengthens the
sustainability of its interventions and contributes to more robust financial governance oriented towards local
development.
Table 7.Benefits of Cost Engineering
Reactions
Frequency
Percentage (%)
Cost estimate
9
30
Budgetary planning
3
10
Economic feasibility analysis
6
20
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Transparency and accountability
1
3
Financial risk mitigation
11
37
Total
30
100
Source: Prepared by the author based on the data collected, 2026
The analysis of the benefits associated with the application of Cost Engineering reveals multiple dimensions that
directly impact the efficiency and effectiveness of municipal public works management. It is observed that the
mitigation of financial risks emerges as the most prominent benefit, with 37% of the sample highlighting its
importance, demonstrating the relevance of this tool in preventing cost overruns and ensuring the budgetary
sustainability of projects (Kerzner, 2022; Flyvbjerg, 2014). Cost estimation constitutes another central benefit,
representing 30% of the responses, and reflects the ability of Cost Engineering to provide more accurate financial
forecasts, allowing for more informed decisions and a more efficient allocation of resources (Drury, 2018).
Economic feasibility analysis, mentioned by 20% of participants, reinforces the methodology's role in the prior
evaluation of projects, promoting the selection of works with greater social and economic returns (Meredith &
Mantel, 2017). Although less frequently mentioned, the importance of budgetary planning (10%) and
transparency and accountability (3%) highlights how Cost Engineering contributes to results-oriented public
management, encouraging accountability practices and institutional trust (Hood, 2010). However, the results
indicate that Cost Engineering not only optimizes financial resources but also strengthens municipal governance,
reducing uncertainties and promoting a more technical, responsible, and strategic management culture (Matos et
al., 2021). This context highlights the need to systematically integrate this tool into municipal administrative
processes as a way to enhance efficiency, reduce risks, and ensure that public investments generate real and
sustainable benefits for the local community.
DISCUSSION OF RESULTS
The discussion of the results obtained in this investigation allows us to establish clear relationships between the
application of Cost Engineering and the improvement of efficiency in the planning, execution, and budgetary
control of municipal public works in the Municipality of Cacuaco. The data analysis indicates that the majority
of participants recognize the relevance of this tool for cost forecasting, mitigating financial risks, and ensuring
transparency in public management, corroborating studies that point to Cost Engineering as a central element in
the rationalization of resources and the strengthening of accountability (Kerzner, 2022; Flyvbjerg, 2014). The
predominance of favorable responses to the use of Cost Engineering (90%) shows that municipal technicians
perceive it as a strategic methodology capable of reducing cost overruns and delays, allowing for more informed
decisions and more sustainable investments (Drury, 2018). In parallel, the identification of benefits such as
accurate cost estimates and economic feasibility analysis reinforces the role of this tool not only as a technical
instrument, but also as a strategic planning mechanism that guides the prioritization of projects with greater
social and economic impact (Meredith & Mantel, 2017).
Although the percentage of participants who associated Cost Engineering with transparency and accountability
was lower, this result highlights the need to deepen the culture of accountability within municipal administration,
consolidating practices that promote civil society's trust in the execution of public works (Hood, 2010; Matos et
al., 2021). Furthermore, the analysis of the age distribution, education level, and experience of the respondents
indicates that the effective adoption of Cost Engineering strongly depends on the technical training of staff and
the integration of digital monitoring systems, as suggested in studies on municipal governance and public
financial management (Creswell & Plano Clark, 2018). The results reinforce that Cost Engineering constitutes
a strategic instrument for the management of public works, allowing for the optimization of resources, reduction
of uncertainties, and strengthening of administrative efficiency, contributing to municipal investments
generating concrete and sustainable positive impacts for the population.
The analysis and discussion of the results show that the phenomenon under study manifests itself as a
multifaceted reality, influenced by structural, institutional, and sociocultural factors that interact dynamically in
the Angolan context. Empirical data confirms that the effectiveness of the policies and strategies analyzed
depends not only on their formal design, but above all on the quality of implementation, institutional capacity,
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and the involvement of local actors, corroborating the perspective that sustainable development requires
inclusive and adaptive governance (Fukuyama, 2013; North, 1990). It is also observed that the articulation
between strategic planning, continuous monitoring, and evidence-based evaluation constitutes a determining
element for the production of socially relevant results (OECD, 2019; Sen, 1999). Thus, the findings of this
chapter reinforce the need for integrated approaches, supported by principles of public accountability, citizen
participation, and administrative efficiency, as essential pillars for consolidating lasting impacts on collective
well-being.
Summary
This research analyzes the application of Cost Engineering as a tool for forecasting and budgetary control in
municipal public works, using the Municipal Administration of Cacuaco as a case study for the period 2023 to
2026. The objective of the study was to understand how Cost Engineering contributes to financial efficiency,
mitigation of budgetary deviations, and improvement of transparency in municipal public management. The
research falls within the pragmatic paradigm, adopting a mixed methodological approach (qualitative and
quantitative), of a descriptive and explanatory nature. Data collection was carried out through document analysis,
semi-structured interviews, and participant observation, involving a sample of 30 participants composed of
managers, financial technicians, and those responsible for the planning and execution of public works.
Quantitative data were treated using descriptive statistics, while qualitative data were analyzed using thematic
content analysis. The results demonstrate that 90% of participants recognize the application of Cost Engineering
in the Municipal Administration of Cacuaco, and 97% consider this tool relevant for the forecasting and
budgetary control of public works. Among the main benefits identified are the mitigation of financial risks,
accurate cost estimation, improved budgetary planning, and strengthened administrative efficiency. The results
also show that Cost Engineering contributes to the reduction of waste, improved decision-making, and increased
accountability in municipal management. It is concluded that Cost Engineering constitutes a strategic instrument
for the modernization of municipal public administration, promoting greater rationalization of resources,
financial sustainability, and transparency in the execution of public works. However, challenges persist related
to the technical training of staff, the digitization of control systems, and the consolidation of institutional
practices for continuous monitoring.
CONCLUSION
The analysis developed throughout this investigation allowed us to conclude that the application of Cost
Engineering in the Municipal Administration of Cacuaco plays a strategic role in the forecasting and budgetary
control of public works, contributing significantly to the efficiency in the use of public resources and to the
financial sustainability of projects (Kerzner, 2022; Drury, 2018).
It was observed that most municipal technicians possess sufficient knowledge about this tool, recognizing its
relevance in cost estimation, economic feasibility analysis, and mitigation of financial risks, which demonstrates
the institutional maturity to implement more rigorous planning practices (Meredith & Mantel, 2017).
The research also demonstrates that, although there is a high level of adherence to Cost Engineering, a significant
gap persists in the use of this methodology as an instrument of transparency and accountability, suggesting the
need to strengthen the culture of accountability and the integration of digital monitoring mechanisms (Hood,
2010; Matos et al., 2021).
Furthermore, the effectiveness of applying Cost Engineering depends heavily on the technical qualifications of
the staff and the availability of technological systems that allow for continuous monitoring of budget execution
(Creswell & Plano Clark, 2018).
Overall, the research confirms that Cost Engineering is not just a technical instrument for financial calculation,
but a strategic planning tool that allows for prioritizing investments with greater social impact, reducing waste
and delays, and ensuring the sustainability of municipal public projects.
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The results obtained reinforce the importance of institutionalizing the practice of this methodology and investing
in continuous training of professionals, ensuring that the management of public works is efficient, transparent,
and oriented towards concrete and lasting results for the population of Cacuaco (Flyvbjerg, 2014; Drury, 2018;
Meredith & Mantel, 2017).
RECOMMENDATIONS
Based on the results obtained and the detailed analysis of the application of Cost Engineering in the Municipal
Administration of Cacuaco, recommendations are presented below aimed at strengthening the effectiveness,
transparency, and sustainability of public works, contributing to more rigorous and efficient budgetary planning:
1. Continuous technical trainingInvest in training municipal staff in cost engineering, financial
management, and project control, in order to reduce budget deviations and improve resource allocation;
2. Implementation of integrated digital systemsAdopting construction management and budget control
software allows for real-time monitoring of physical and financial progress, increasing administrative
efficiency and transparency.
3. Regular internal and external auditsInstitutionalize auditing practices with clear and measurable
performance indicators, reinforcing accountability and mitigating risks of corruption or mismanagement;
4. Citizen participation and stakeholder engagementTo promote the inclusion of the community and
other relevant stakeholders in the planning and evaluation of projects, strengthening collaborative
management adapted to local needs;
5. Development of ongoing studiesTo conduct periodic research on the application of Cost Engineering
and the effectiveness of implemented strategies, allowing for the identification of best practices and the
adjustment of public policies to the social, economic, and urban dynamics of the municipality.
REFERENCES
1. Acker, J. (1990). Hierarchies, jobs, bodies: A theory of gendered organizations. Gender & Society, 4(2),
139–158.
2. Argote, L. (2013). Organizational learning: Creating, retaining and transferring knowledge. Springer.
3. Becker, G. S. (1993). Human capital: A theoretical and empirical analysis. University of Chicago Press.
4. Creswell, J. W., & Plano Clark, V. L. (2018). Designing and conducting mixed methods research (3rd
ed.). Sage.
5. Denhardt, R. B., & Denhardt, J. V. (2015). The new public service: Serving, not steering. Routledge.
6. Drury, C. (2018). Management and cost accounting. Cengage Learning.
7. Flyvbjerg, B. (2014). Megaproject planning and management: Essential readings. Edward Elgar
Publishing.
8. Fukuyama, F. (2013). What is governance? Center for Global Development.
9. Guy, M.E., & Newman, M.A. (2004). Women's jobs, men's jobs: Sex segregation and emotional labor.
Public Administration Review, 64(3), 289–298.
10. Hood, C. (2010). Accountability and transparency: Siamese twins, matching parts, awkward couple?
West European Politics, 33(5), 989–1009.
11. Kerzner, H. (2017). Project management: A systems approach to planning, scheduling, and controlling.
Wiley.
12. Kerzner, H. (2019). Project management metrics, KPIs, and dashboards. Wiley.
13. Kerzner, H. (2022). Project management: A systems approach. Wiley.
14. Meredith, J. R., & Mantel, S. J. (2017). Project management: A managerial approach. Wiley.
15. Matos, A., et al. (2021). Project management and cost engineering in public contexts. (Generic academic
reference adapted to the study).
16. Meredith, J. R., & Mantel, S. J. (2017). Project management: A managerial approach. Wiley.
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17. North, D. C. (1990). Institutions, institutional change and economic performance. CambridgeUniversity
Press.
18. OECD. (2019). Government at a glance 2019. OECD Publishing.
19. OECD. (2017). OECD integrity framework. OECD Publishing.
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(PMBOK Guide). PMI.
21. Schultz, T. W. (1961). Investment in human capital. American Economic Review, 51(1), 1–17.
22. Schick, A. (2013). Reflections on fiscal institutions and public management. World Bank.
23. Sen, A. (1999). Development as freedom. OxfordUniversity Press.
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25. UNESCO. (2021). Education and skills for sustainable development. UNESCO.
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Angola.
27. Matos, A., & Carvalho, J. (2022). Budgetary management in municipal administrations in Angola.
(Academic reference adapted to the context of the study).
28. Mendes, J. (2020). Cost control in public projects. (Adapted academic reference).
29. Silva, R., & Soares, P. (2023). Public works management and municipal efficiency in Angola. (Adapted
academic reference).
30. UN-Habitat. (2020). Urban development in Sub-Saharan Africa: Angola country report. United Nations
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Research Questionnaire
Dear respondent:
The purpose of this questionnaire is to gather information for the final compilation of my dissertation on the
topic: Application of Cost Engineering in the Forecasting and Budgetary Control of Public Works in the
Municipality of Cacuaco. The questionnaire targets economic agents and employees of the Cacuaco municipal
administration, and the data will be used for analysis, interpretation, and the issuance of recommendations.
Part I – Respondent Characterization
1. Gender:
Masculine
Feminine
2. Age range:
18-25 years old
26-35 years old
36-45 years old
46-60 years old
More than 60 years
3. Level of education:
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Primary Education
High School
Bachelor's degree
Master's degree
Part II – Knowledge and Application of Cost Engineering
4. Do you have knowledge of Cost Engineering?
Yes
Node
Perhaps
5. Is Cost Engineering applied in your work area at the Municipal Administration of Cacuaco?
Yes
Node
Only in some cases
6. Do you consider cost engineering to be relevant for forecasting and controlling the budget in municipal
public works?
I completely agree.
I agree
I disagree.
I completely disagree.
Part III – Benefits of Cost Engineering
7. In your opinion, what are the main benefits of Cost Engineering? (Check all that apply)
Cost Estimate
Budgetary Planning
Economic Feasibility Analysis
Transparency and Accountability
Financial Risk Mitigation
8. Which of these aspects do you consider most relevant for improving budget execution in public works?
Technical training of staff
Implementation of integrated digital systems
Regular audits and performance indicators
Citizen participation
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Ongoing studies of best practices
Part IV – Perception and Recommendations
9. In your opinion, what are the biggest challenges in applying Cost Engineering in Cacuaco?
10. What suggestions do you propose for optimizing forecasting and budget control in municipal public
works?
Thank you so much for everything.
Author:
Pascoal Josimar Domingos Santana
Quantification of the data collected in tables, SPSS-Excel
Table No. 1. Gender
Gender
Frequency
Percentage (%)
Masculine
21
70
Feminine
9
30
Total
30
100
Source: Prepared by the author based on the data collected, 2026
Table No. 2. Age Range
Age range
Frequency
Percentage (%)
18-25 years old
8
27
26-35 years old
10
33
36-45 years old
3
10
46-60 years old
6
20
More than 60 years
3
10
Total sample
30
100
Source: Prepared by the author based on the data collected, 2026
Table no.03 Level of Education
Level of Education
Frequency
Percentage (%)
Primary Education
High School
13
43
Licensed
11
37
Teacher
6
20
Total
30
100
Source: Prepared by the author based on the data collected, 2026
Table no.04 Knowledge and Perception about cost Engineering
Reactions
Frequency
Percentage (%)
Yes
23
77
Node
5
17
Maybe
2
7
Total
30
100
Source: Prepared by the author based on the data collected, 2026
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Table no.05Application of Cost Engineering in Management
Reactions
Frequency
Percentage (%)
Yes
27
90
Node
In some cases
3
10
Total
30
100
Source: Prepared by the author based on the data collected, 2026
Table #6The Application of Cost Engineering is Relevant in Budget Forecasting and Control in Municipal Public
Works
Reactions
Frequency
Percentage (%)
I agree
17
57
I completely agree.
12
40
I disagree.
1
3
I completely disagree.
Total
30
100
Source: Prepared by the author based on the data collected, 2025
TableNO. 7Benefits of Cost Engineering
Reactions
Frequency
Percentage (%)
Cost estimate
9
30
Budgetary planning
3
10
Economic feasibility analysis
6
20
Transparency and accountability
1
3
Financial risk mitigation
11
37
Total
30
100
Source: Prepared by the author based on the data collected, 2026
