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In the classical approach of accounts, which is assumed as the basis for resource utilization
of 100%, such as the account activity based costing, cost at the time it seems to be obvious
by assuming that 100% of the resources consumed 100% of the time. This is because of the
valuation of resources. The resource in the classical sense of bill is the vehicle of cost. Thus,
the process will cost as much as the consumption of available resources (not really used).
Research indicates that the valuation process based on the estimated time causes the
possibility of movement activities provided in time. Thus, despite the change of activities in
time, it does not alter the cost of the process. By using TDABC update cost at the time is
measured in real time in the unit time - e.g., 1 minute. Changing the time in individual tasks
can be illustrated as in Figure 1.
Time of process
Activity 1
Subactivity 1.1.
Subactivity 1.2.
Subactivity 1.3.
Subactivity 1.n…
Activity 2
Subactivity 2.1.
Subactivity 2.2.
Subactivity 2.3.
Subactivity 2.n…
Activity 3
Subactivity 3.1.
Subactivity 3.2.
Subactivity 3.3.
Subactivity 3.n…
Cost of process
Figure1. Shot of actions during a single process.
The total cost
of single
minute of the
process is at
the expense of
process
duration.
Shift of
activities at the
time does not
change the cost
of process.
The use of TDABC in estimating the cost and time for supply provides a rational approach to
the analysis of cost in the construction project. Thanks to the essence of TDABC allows you
control time within one process. This directly impacts to the use of resources necessary for
the project, but at the same time enables you to analyze the cost in real time.
Conclusions
At a time when the process is optimized for the success of the project it is necessary to
search for such tools that enable management decisions in real time. In response to the
need for optimization in supply of construction services, TDABC can be used. As the study
found, TDABC is one of those tools that thanks to its design and use of time (eg. one minute)
as a carrier of cost allow analyzing the costs of activities based on really needed resources.
From the point of view of business economics, finding and using an instrument that
optimizes the most cost-intensive sphere of activity, which is supply, is now not only a
fashionable trend, but an obligation. But it must also be considered that improper use of
optimization tools not only brings disadvantages, but it may result in financial loss, quality,
and time.
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