From Model Formula to Verification and Practical Implementation of Economic Control
The purpose of this study is to analyse system of economic control at a level of expense institution of the ACR in comparison with theoretical approaches and experiences of civilian company economics and the practice of NATO armies. The author wants to postulate necessary prerequisites widening the space for rationale economy behaviour and decision-making of leading army management. He creates an economic model constituting methods, proceedings, tools of economic control in all phases of budgeting and accounting processes, behaviour of the whole economic system of defence department. The case study is based upon the presentation delivered at the international conference on economy, logistics and ecology in armed forces taking place at IDET 2009 trade fair. Proposed methods should be used for sources allocation, value based management costing transparency, resulting in saving sources and increasing personal responsibility.
- volume: 2009
- number: 4
- type: Přehledový / Peer-reviewed