Guidelines for optimal purchasing of construction with the use of budgeting based on TDABC account

The article elaborates on the optimal purchasing process with the use of budgeting based on TimeDriven Activity-Based Costing (TDABC). It has been defined the basic assumptions of the TDABC model. Collected by vehicle examination, has been identified indications are conditioning the use of TDABC, as well as the factors and barriers that prevent the use of TDABC.