The Use of the TDABC Method to Determine the Costs of Information Activities on the Example of Buyers on Real Estate Markets Cover Image

Zastosowanie metody TDABC do określenia kosztów działań informacyjnych na przykładzie nabywców na rynkach nieruchomości
The Use of the TDABC Method to Determine the Costs of Information Activities on the Example of Buyers on Real Estate Markets

Author(s): Adam Czerwiński, Daniel Rodzeń
Subject(s): Economy, Business Economy / Management, Socio-Economic Research
Published by: Fundacja Uniwersytetu Ekonomicznego w Krakowie
Keywords: costs;information activities;buyer;real estate market;Time-Driven Activity Based Costing method

Summary/Abstract: In this study, to estimate the costs of information activities for buyers on real estate markets the TDABC method was used. The application of this method enables the measurement of the differences resulting from different variants of the course of action in the process of acquiring rights to the property, expressed by means of time and cost. In order to visualise the information activities of buyers, an algorithm in the form of a flowchart was used. The algorithm includes the characteristics of variables (so-called medium activities) and the descriptions of basic information activities carried out by the buyer. The descriptions of the activities were expanded to include variables which have a direct impact on the time of their implementation, as well as the average time of their implementation, the values of which were estimated on the basis of experimental studies and surveys.An important element of this study is to formulate an equation of time for any process resulting from ongoing activities leading to the acquisition of rights to the property.

  • Issue Year: 2015
  • Issue No: 93
  • Page Range: 5-12
  • Page Count: 8
  • Language: Polish