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THE USE OF TIME-DRIVEN ACTIVITY BASED COSTING (TDABC) FOR OPTIMIZING
TIME-CONSUMPTION IN CONSTRUCTION SUPPLY PROCESS.
Łukasz MARZANTOWICZ
University of Szczecin, Faculty of Management and Economics of Services,
Department of Logistics, Szczecin, Poland.
Abstract
The article is a theoretical contribution of identify the need for optimization tools in supplying the construction
industry. For this purpose this article presents a time-driven activity based costing as a tool in the analysis of
time-consuming and the cost of purchasing process in the construction industry. The practical nature of the
article was based on a study using focus groups showing the possibility of using TDABC in construction
companies. The article shows the validity of the exploration and implementation tools to bring economic
benefits in the management of the supplies (purchasing) sphere of construction companies.
Keywords: time-consuming in supply (purchasing) process, TDABC, analysis of cost and time-consuming in
construction companies.
Introduction
Supply as an area of high cost absorption has a direct impact on supply chain management
in the context of determinate construction services. Success in achieving the intended
objective today depends on performance management and achievement for minimizing the
amount of time and cash outlay. Optimizing the functioning of supply sphere in the
enterprise is obligatory. The optimization tool is Time-Driven Activity-Based Costing
(TDABC). It is an account that uses time as a carrier for the cost of supply (purchasing)
process.
In view of the study, using the TDABC, 22 Polish construction service companies were asked
whether TDABC could be an instrument for the analysis of the cost of supply process? The
main aim of this article is to demonstrate the functionality of TDABC in the budgeting
process of supply process of the construction investment. Recognizing the possibility of
using TDABC as an instrument for the analysis of supply costs should be assumed that the
article is just one of the voices in the discussion.
Time-consuming of supply (purchasing) process
In modern terms, the production process is referred to as a deliberately taken action to
make it work on the subject their functioning changes occur in a given order. The aim is a
gradual intake of the characteristics of the desired product or service (Liwowski and
Kozłowski, 2011). The undertaken actions usually fall in the manufacturing plant or the
industrial. This creates a difficulty in transposing these activities into the construction supply
(purchasing) management. However, the production process indicates some basic
components - employment (work resources), resources (raw materials, materials and land)
and time. It should be noted that the view of the management of the production process is
based on fundamental components, which entails the work measures such as machinery,
tools or land, raw materials, resource materials, means of production, which is a
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