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9 Receipt of delivery in min = unloading at the construction site 45<br />

+ make quantitative quality control 30<br />

+ check the delivery documentation 10<br />

+ confirm the accuracy of delivery 10<br />

+ delivery documents confirmation 10<br />

+ storage of material 30<br />

TOTAL in min = 135<br />

10 The allocation of material determine the destination of the materials 20<br />

to the fronts of works in<br />

min =<br />

+ disposals of material for the fronts works 30<br />

+ internal transport of materials for the front works 120<br />

TOTAL in min = 170<br />

11 Determination and merits of FV for delivery verification 10<br />

allocation of costs in the<br />

place of origin =<br />

+ breakdown of costs in the place of work fronts 15<br />

+ FV adoption 5<br />

+ entry in the accounts cost 5<br />

+ determine the shipping cost for the project 10<br />

TOTAL in min = 45<br />

The sum total of DURATION IN MIN = 915<br />

Source: Own study based on conducted research.<br />

The logical system of equations of time, determines the cost items. The budget becomes a<br />

tool, not only predictor, but also analytical, enabling the conversion of general plans for<br />

specific needs. In fact, this budget should indicate the projected costs of specific actions and<br />

determine demand for certain resources. It is therefore possible (based on equations<br />

presented time) to shape forms of TDABC for purchasing process of the construction<br />

investment.<br />

Table 2. TDABC for the supply (purchasing) of construction.<br />

Name of the process<br />

estimated estimated number of cost of 1 min<br />

The process of purchasing<br />

cost PLN duration of subactivities of subactivity<br />

action in<br />

min<br />

1 demand preparation 50 60 3 0,28<br />

2 determining the supplier base 150 180 3 0,28<br />

3 generate inquiry 200 70 5 0,57<br />

4 gathering and offers preparation 250 75 5 0,67<br />

5 supplier selection 100 90 4 0,28<br />

6 the order preparation 50 30 3 0,56<br />

7 sending the order 50 15 3 1,11<br />

8 site preparation to receive delivery 200 50 4 1,00<br />

9 receipt delivery 60 120 6 0,08<br />

10 allocation of material to work fronts 50 105 3 0,16<br />

11 determine and allocation of costs in 40 45 5 0,18<br />

the place of origin<br />

Source: Own study based on conducted research.<br />

117

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