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The term of time consuming includes components influencing the level of consumption of
time in the process. In order to determine the dynamics of losses, one must determine the
percentage of the level of losses compared to waste time and resources for a particular task.
Time consumption determined in the step of planning is important for budgeting
construction projects. The process of budgeting should firstly be expressed in natural units.
Therefore, it is reasonable to use time in budgeting construction projects, as well as create
opportunities for its control. This approach is mainly due to the tangible connection timeconsuming
planning of the process which translates into budget planning for supply of
investment. It must be replaced by a few rules (Nowosielski, 1999):
a basis for budgeting should adopt standards of technical use of factors of
production,
costs should be structured by homogeneous generic items,
budgeted costs should be split into primary and secondary process,
the costs of primary and secondary process should be divided into variable and
fixed,
to determine the extent of liability for the costs generated in terms of controlled
and uncontrolled cost by the head of manufacturing.
Pricing was the time spent on tasks, usually expressed in units such as pln/hour or
pln/minute. The level of time-consuming entered into the budget also determines the
amount of time known as a reserve. This time is intended as a buffer possible to move from
an action to an action. In practice, if there is a buffer time valued pln/hour for one of the
tasks, it is possible to transfer the surplus to other action at a similar price. The aim of such
proceedings in budgeting is to optimize costs over time.
It should also be noted that the time-consuming is also inextricably linked to the laborintensity.
Labor intensity is an element of time-consuming. Labor intensity is defined as the
number of hours (minutes) necessary to complete action. Time consumption becomes an
element of budgeting when it includes manufacturing and related factors such as (Wysocki,
2008):
abor intensity (P),
number of employees in the task (I),
realizing skills (U),
the percentage of time that employees executing the task, they can devote to its
implementation (P),
organization of work (O).
These assumptions can be represented by the following formula 4:
.
Time consumption is not always measured linearly; therefore, it is worthwhile to use a
variety of techniques for estimating the time-consumption (Hammer and Champy, 1993).
Time consumption is a part of budget analysis, because the possibility of using enterprise
budgets developed based on activity based costing it requires the use of units of time as a
carrier costs and management of costs (Dylewski, Filipiak and Szczypa, 2010). Budgeting
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