Earticle

This paper reviews an implementation strategy of activity breakdown for the assessment of process time. In addition, the study proposes the classification models for estimating the process time of Time-Driven Activity-Based Costing (TDABC) based on various types of activity breakdown structures, including activity interface perspective, activity decomposition perspective and activity priority perspective.

The work breakdown structure and the precedence relations by work activity are very important because they are the basic data for estimating the construction duration in the construction work. However, there is no standard to accurately estimate the construction duration since the size of the school facilities construction is smaller than the general construction work. Therefore, some schools are unable to open in March or September and the delay of the construction duration can cause damage to the students. To solve this problem, this study developed a work breakdown structure of school facilities construction work and analyzed the precedence relations by work activities. The work breakdown structure of the school facilities construction is composed of three steps. The operations corresponding to level 1 and level 2 are as follows. (1) 2 preparatory work categories; preparation period and temporary construction. (2) 17 architectural work categories; temporary construction, foundation & pile work, reinforced concrete work, steel roof work, brick work, plaster work, tile work, stone work, waterproof construction, wood work, interior construction, floor work, metal work, roof work, windows construction, glazing work and paint construction. (3) 7 mechanic and fire work categories; outside trunk line work, plumbing work, air-conditioning equipment work, machine room work, city gas plumbing work, sanitation facilities and inspection & test working. (4) 4 civil work categories; wastewater work, drainage work, pavement work and other work. (5) 1 landscaping work categories; planting work. The work breakdown structure was derived from interviews with experts based on the milestones and detailed statements of existing school facilities. The analysis of precedence relations by school facilities work activity utilized PDM(Precedence Diagramming Method)which does not need a dummy and the relations were applied using FS(Finish to Start), FF(Finish to Finish), SS(Start to Start), SF(Start to Finish). The analysis of this study shows that if one work activity is delayed, the entire construction duration may be delayed because the majority of the works are FS relations. Therefore, it is necessary to use the Lag at the appropriate time to estimate the standard construction duration of the school facility construction. Lag is a term used only in the PDM method and it is used to define the relationship between the predecessor and the successor in creating the network milestone. And it means the delay time applied to the two work activities. The results of this study can reasonably estimate the standard construction duration of school facilities and it will contribute to the quality of the school facilities construction.