The Impact Of Time Factor In Operations Management In Public Organizations -Case Study Tax Administration Of Kosovo

Organizations exercise their activity in order to achieve their profit, while offering their products and services. Operations Management refers to the projection, operation and control of the process of transformation of inputs, such as human and material resources, into products or services that you offer to clients. The focus of this paper is the impacts of the time factor in the management of operations in public organizations, in particular the Kosovo Tax Administration (TAK).TAK's mission is to collect revenues for the Kosovo budget and provide professional services to taxpayers so that taxpayers will enable voluntary fulfilment of tax obligations to compile the revenues for the Kosovo budget efficiently with lower cost. Operations Management at TAK is the process of realization of revenue and provision of services where the transformation process from inputs into outputs occurs. As inputs for this process is the staff or human resources, information, information technology, etc. whereas, output are revenues and services provided to tax payers.The objective of this paper is to identify how employees manage time and how this factor affects the time to accomplish the purpose, and whether there is a set of standards regarding the planning and use of time.Methodology used for this paper will be based on qualitative interviews and gathering empirical data about the plan and the realization of tasks, and how time is used as an important resource and thus how they can achieve its operational objectives.