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NATO Support and Procurement Agency: a Powerful Instrument of Collaborative LogisticsReviewed - ResearchRadka Lopourová, Richard Funiok, Josef ProcházkaVojenské rozhledy / Czech Military Review Nr. 3/2024, Vol. XXXIII. (LXV.): 44-61 | DOI: 10.3849/2336-2995.33.2024.03.044-061 The paper evaluates the level of cooperation between the Ministry of Defence and the NATO Support and Procurement Agency (NSPA) in the field of procurement of military equipment. In the practical part, the results of the research on the level of participation of Czech-based suppliers in NSPA activities between 2018 and 2022 are presented. Pareto analysis comparing the participation of the Czech and international companies in contracts implemented by NSPA in terms of their subject, quantity and financial value is used. Qualitative case studies from three different areas illustrate in which NSPA projects the Czech Republic has already been involved in and which benefits and risks are associated with this cooperation for the MoD. Positives and drawbacks in the process of acquiring military equipment in-house and opportunities and threats that may arise from the acquisition of military equipment through the NSPA are summarised in the form of the SWOT analysis. Finally, recommendations are presented on how to improve the cooperation between the MoD and the NSPA in the field of acquisition. |
Proposal of Legal Status of the Expert Valuation Institute Objectifying the Acquisition ProcessReviewed - ResearchJan Hak, Pavel Foltin, Dagmar Pospíšilová, Karel PospíšilVojenské rozhledy / Czech Military Review Nr. 2/2024, Vol. XXXIII. (LXV.): 97-115 | DOI: 10.3849/2336-2995.33.2024.02.097-115 The process of procuring military equipment, technology, material, and associated services (VM) is frequently shrouded in concerns about cost-effectiveness and, in some instances, even becomes the focus of law enforcement investigations. This often leads to delays in strategic investments and exposes involved individuals to the risk of criminal charges. Additionally, there is a notable lack of capacity to impartially evaluate the overall investment's efficacy. Consequently, the "Znalec" (Expert Witness) project was initiated as a part of the defense research program. Its objective is to explore the feasibility of establishing an expert institute that could impartially assess the value of the military procurements, set a standard for evaluating these assets, and outline a training program for relevant experts. This paper specifically addresses the first objective of the project, proposing a legal framework for the expert institute based on an extensive systems analysis. |
National Defense and Environmental Protection: On the Czech Armed Forces´ Approach to the Development of Environmental Legislation in the Czech, EU and NATO ContextReviewed - ReviewNatálie Horáková, Pavel Maňas, Ota Rolenec, Tibor PalasiewiczVojenské rozhledy / Czech Military Review Nr. 4/2022, Vol. XXXI. (LXIII.): 172-202 | DOI: 10.3849/2336-2995.31.2022.04.172-202 The aim of this study was to create an overview of the Czech Armed Forces' development in approach to environmental protection from 1989 to 2022. Using the methods of analysis, synthesis and comparison of the Czech, EU´s and NATO´s environmental legislation, we created a comprehensive and previously unpublished overview of environmental protection within the Czech Armed Forces. Found outputs were set into illustrations depicting the activities in the environmental field with internal links between civil legislation, EU's requirements, and NATO's policy in chronological order. We conclude that the year 2000 represents a key milestone from which the approach to environmental protection have stagnated. Among the reasons for the stagnation, we identify commanders' concerns about "green approach" to troop training and the lack environmental education within defence department. |
Analysis of the Use of the Implementation Tool of Development Projects in the Czech Armed ForcesReviewed - ResearchPetr Křížek, Vladimír Vyklický, Aleš TesařVojenské rozhledy / Czech Military Review Nr. 4/2022, Vol. XXXI. (LXIII.): 159-171 | DOI: 10.3849/2336-2995.31.2022.04.159-171 The article describes the reasons that led to the development of the implementation tool for development projects used by the Czech Ministry of Defence to simplify the planning processes and the experience of its users with the tool. Modernization of the army is one of the basic building blocks needed to achieve the goals set by the state's security strategies. A comprehensive approach is necessary to perform many consecutive activities, such as project management, risk management, and others. To streamline the processes needed for the preparation and planning of development projects, the Czech Armed Forces issued a methodology to create an implementation plan for the acquisition of new military equipment in 2021. The purpose of this article is to present the results of the analysis of experience with its annual use in practice. |
Rational Start Lies in a Critical Self-ReflectionNonreviewed - OtherPhDr. Antonín RašekVojenské rozhledy / Czech Military Review Nr. 4/2013, Vol. XXII. (LIV.): 143-147 The polemic by Mr. Luboš Dobrovský in his essay in Military Review, No. 2, 2013, is based upon a critical idea that even though the Czech government approved conclusions and goals set by the White Paper on Defence, the MoD and the General Staff began to fulfil their duties, the government did not carry out its obligations. The author came to the same conclusion same time ago. But he didn't agree with the proposition that the army in a state of emergency. Such a verdict is rather exaggerating, the author believes, as Czech defence department is still able to fulfil both its Alliance commitments, missions abroad, or home assignments, e.g. support to integrated rescue system. What's missing is a critical reflection over economical management. Data, numbers, and facts are attached. |
Defining and Evaluation of Competencies of an Officer of the Czech Armed ForcesReviewed - ReviewJaroslav Kuba, Richard SaibertVojenské rozhledy / Czech Military Review Nr. 4/2020, Vol. XXIX. (LXI.): 65-83 | DOI: 10.3849/2336-2995.29.2020.04.065-083 The article deals with the issue of identification and evaluation of the competencies of senior officers of the Czech Armed Forces. Paper investigates the role of the authorities responsible for military branches and military occupation specialties in the system of defining officer´s competencies. It was also examined the scope of possible application of the competency model of a professional soldier defined by the National System of Occupations in the process of career management. As a comprehensive and optimal solution, a full application of competency model is proposed. The partial application of the competency model is based only on the use of the soft competencies component. Both of these proposals are formulated primarily for the purpose of describing the job position and official evaluation. The paper also brings a number of proposals in the conceptual and normative area circumscribing and strengthening the role of the responsible authorities in the process of defining the officer´s competencies. |
Requirements for engineer information in water crossingReviewed - ReviewMartin Sedláček, Jaroslav ZelenýVojenské rozhledy / Czech Military Review Nr. 4/2019, Vol. XXVIII. (LX.): 44-62 | DOI: 10.3849/2336-2995.28.2019.04.044-062 The work deals with the issue of engineer information, which is necessary for the planning of water crossing, and which can facilitate and speed up the proces of operation planning with the assistance of the staff members of engineer specialization. At present (2019) there is no application software development of engineer support tasks (hereinafter APV ŽEN) within the engineer command and control subsystem AČR, which would take into account the problem of water crossing by troops. The aim of the article is: to analyze the gathering of engineer information for water crossing and to describe it on a specific example of the Morava river, to identify the possibilities of water crossing by forces of AČR, to propose a map base for APV ŽEN, which will be supplemented by engineer information from Povodí s.p. and Motorway and Highway Directorate (hereinafter ŘSD) and to define measures that will support the availability of engineer information in water crossing. |
Some Tools of the Czech Republic Security Policy to Prevent Proliferation of Nuclear and Chemical WeaponsNonreviewed - OtherMartin Fokt, Antonín Novotný, Pavel OtřísalVojenské rozhledy / Czech Military Review Nr. 3/2019, Vol. XXVIII. (LX.): 128-148 The article deals with selected international treaties, current agreements and international cooperation initiatives in the field of non-proliferation of nuclear and chemical weapons, in which the Czech Republic is represented through specific bodies or ministries. There is also a general description of the view and the specific military approach. The involvement of the MoD and the Czech Armed Forces in NATO structures enables to influence the strategic decision-making in the area of CBRN and thus support the current trends concerning forensic analysis, sampling of CBRN samples and response to new trends in the field of WMD elimination. |
Arabic for the Purposes of the Armed Forces in the United States and the United KingdomReviewed - ReviewJan LochovskýVojenské rozhledy / Czech Military Review Nr. 2/2019, Vol. XXVIII. (LX.): 67-81 | DOI: 10.3849/2336-2995.28.2019.02.067-081 The article discusses the history and present state of instruction in the Arabic language in the Armed Forces of the United States and the United Kingdom within the context of their engagement in the Middle East. The analysis of the evolution of institutions tasked with Arabic language instruction since the end of the World War II mainly addresses the issues of fast language-capacity building and the cooperation between the Armed Forces and the academic sector. The main issue in state-organized instruction in non-standard languages is a discrepancy between the required long-term nature of building of linguistic capacities and an immediate need of states addressing new regional challenges requiring a specific knowledge of new languages. |
Models of Proliferation of Rocket Technologies Used by Hybrid Actors in the Middle EastReviewed - ReviewLadislav KulhánekVojenské rozhledy / Czech Military Review Nr. 1/2019, Vol. XXVIII. (LX.): 73-84 | DOI: 10.3849/2336-2995.28.2019.01.073-084 Rocket technology occupies an elite position in the doctrines of hybrid actors in the Middle East. The thesis of proliferation of tactical ballistic missiles analyses four models - political, technological, substitutional and propagandist-psychological. An effective reduction of ballistic missiles and technologies has been identified in the political model, where sanctions and embargoes limit the proliferation of missile technology. In the technical model, which plays a key role, the limiting factors are those of development and dissemination of high-energy laser weapons. The substitutional model illustrates the application of tactical ballistic missiles as carriers for improvised devices. It is of marginal importance, despite covering targets that involve secondary damage. Studying the model of propaganda and psychology confirms the psychological effect on the population associated with the losses, but it does not affect the reduction of missiles. |
NATO Structural Reforms in Practical TermsReviewed - ReviewIng. Josef Procházka, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 2/2014, Vol. XXIII. (LV.): 8-21 | DOI: 10.3849/2336-2995.23.2014.02.008-021 NATO has been permanently adapting to new outside and inside challenges. Lisbon summit in 2010 is one of the very important milestones in this transformation endeavour. Since 2010, the Alliance has embarked on meaningful structural reforms with the aim to enhance effectiveness, improve efficiency of all NATO entities and make the Alliance fit for its purpose. The main objective of this article is to introduce the scope of NATO reforms and their expected outcomes. Furthermore, this article will assess real achievements and draw at least some lessons from a reform implementation process in order to establish best practice in reforming complex organisations. |
Management of Sources at a Level of Army Unit: Commander's PositionMilitary professionalDoc. dr. Luboš Štancl, CSc., pplk. Ing. Karel VávraVojenské rozhledy / Czech Military Review Nr. 3/2011, Vol. XX. (LII.): 120-137 Topical problems of insufficient military budget, limited means are a drive force for searching unoccupied financial means to saturate set goals and ensure their unbiased reallocation and rational exploitation. The necessary prerequisite is control implementation and managerial accounting. This ought to create primary predispositions for introducing managerial accounting system, which would be oriented not towards financial, and property operations, but towards effective economy. The article describes phenomena tied with an army unit, together with the position of its commander in the process of gradual implementation of integrated informational system of state treasury, which is most manifested in the field of planning, budgeting and accounting. |
Physical readiness of Czechoslovak soldiers of the First RepublicNonreviewed - OtherRichard ŠvandaVojenské rozhledy / Czech Military Review Nr. 4/2017, Vol. XXVI. (LVIII.): 135-138 |
Scenarios in Capabilities Planning ProcessReviewed - ReviewIng. Josef Procházka, PhD., Ing. František Mičánek, Doc. Ing. Jozef Šmondrk, PhD., pplk. Ing. Josef MelicharVojenské rozhledy / Czech Military Review Nr. 1/2016, Vol. XXV. (LVII.): 44-60 | DOI: 10.3849/1210-3292.25.2016.01.044-060 The aim of the article is to bring inspiration and offer needed recommendations for implementing the scenarios in the defence planning process. The article addresses purpose, development and practical application of scenarios in a national defence planning process, utilizing capability based planning (National Capability Based Defence Planning - NCBDP). During the planning scenarios are used for identification and verification of capability requirements. Scenarios depict main features of the environment in which the armed forces will be employed to execute military missions. Scenarios reflect as well operational concepts in a sense of doctrinal use of armed forces. Furthermore, they offer a possibility to identify and quantify required capabilities in a volatile, difficult to predict, complex, permanently and dynamically changing environment, and reduce level of uncertainty and associated risks. In this regard, scenarios are significant analytical and supporting tool of defence planning with high value added. Correct application of scenarios allows defining a set of required capabilities necessary for success in potential future conflicts. Scenarios enable long-term planning of capabilities development and optimisation as a platform for qualified and well informed decisions at the MoD level on the armed forces character, structure and size with regard to the ambitions and international commitments of the country. In the conclusion the article brings recommendations for the defence planning process improvement by exploiting capability based planning and scenarios. Recommendations provided in the article include doctrinal changes, organizational changes within MoD and General staff, recommendations for updating the education plans for military personnel, recommendations for optimization of the defence planning process as well as for necessary changes in the approach of the defence managers and military leaders to the described method. |
Public Procurements: Themes for Further Developing backed by White Paper on Defence in Connection with Governmental Assessment of Public ProcurementsInformational pagesProf. PhDr. František Ochrana, DrSc.Vojenské rozhledy / Czech Military Review Nr. 4/2011, Vol. XX. (LII.): 105-117 The White Paper on Defence is a frame document that only points out main directions of military activities that further must be worked up in detail at all levels of defence department. This study presents all possible themes in the field of public procurements. As he set principles in the Whiter Paper correspond to those set in governmental document Public Procurements, it depends only on MoD experts to what measure they meet governmental requirements and implement them into drafted concept materials, incorporating rules for placing, assignment, rating, examination and audit. |
How to Prepare for Urban Warfare?Reviewed - Reviewkpt. Mgr. Karel Zetocha, Ph.D., nrtm. Tomáš KarásekVojenské rozhledy / Czech Military Review Nr. 3/2015, Vol. XXIV. (LVI.): 172-189 | DOI: 10.3849/1210-3292.24.2015.03.172-189 Infantry company urban operations training experience shows that effective training requires interaction of doctrine with equipment and structure of units. NATO standards must be further developed at the national level to match the technology and organization of own units. Training requires elaboration of training manuals that contain specific tactical exercises for standardized training facilities. Experienced training instructors should focus on the preparation of organic units. Transferring experience from instructors directly to organic units is more efficient than preparing individuals in professional courses. |
Acquisition of Knowledge and Insights Gained Through "Lessons Learned" Process and Implementation in Czech Armed ForcesReviewed - Reviewpplk. Ing. Janka Kosecová, Doc. Ing. Milan Kubeša, CSc., mjr. Ing. František GrmelaVojenské rozhledy / Czech Military Review Nr. 1/2015, Vol. XXIV. (LVI.): 72-85 | DOI: 10.3849/1210-3292.24.2015.01.072-085 The process of the Lessons Learned in the Czech Armed Forces is not ideal for several reasons. One of them is the underestimation of the process by top management. Another one is the low level of awareness of the process, institutions, possibilities and importance of the Lessons Learned Process as a whole. The aim of this article is to clarify the Lessons Learned Process as a tool to support the organization. The first part of the article deals with the process of the Lessons Learned in the Czech Armed Forces including terminology. The second part of the article describes the factual implementation of the Lessons Learned in the Czech Armed Forces. It points out achievements as well as drawbacks during its implementation. In addition to that, it introduces the current Czech military publications dealing with this topic. The conclusion presents the description of some suggestions and recommendations for further development of this process. |
The Czech Republic and Its Participation in European Military Transport OrganizationsInformational pagespplk. Ing. Martin Rejzek, Ph.D., pplk. Ing. Luděk HradeckýVojenské rozhledy / Czech Military Review Nr. 1/2011, Vol. XX. (LII.): 83-93 The NATO Washington Summit in 1999 discussed Defence Capability Initiatives to increase Alliance defence potential together with capacities for accelerated deployability and mobility of NATO forces. This fact was underlined during Prague Summit 2002. One of Prague Capabilities Commitments is the requirement of deployability and sustainability in operations. Among others, this requirement is met by Memorandum of Understanding and bilateral agreements. The Czech Republic is involved in activities of international organizations, enumerated in this article. We support a principle of specialization, the concentration to limited, part-time scale of transport capacities operating for Czech peacekeeping missions. Active participation in the Movement Coordination Centre Europe could be the leading pattern for synergic cooperation in the field of strategic transport. |
The White Paper and Preparing National DefenceNonreviewed - OtherMgr. František ŠulcVojenské rozhledy / Czech Military Review Nr. 2/2013, Vol. XXII. (LIV.): 3-14 The White Paper on Defence was approved by the Government of the Czech Republic on 18 May 2011. The article describes a circumstances of the document development and its substance and role in the family of the defence strategic documents. In addition, the article highlights some important measures of the White Paper that has been implemented in practice. The author who was a member of the committee, responsible for development, and an editor of the White Paper, responds to some voices, claiming that the document has not come up to expectations and it is not usable for the future of the Czech Armed Forces. The author presents his lessons learned from the development and implementation of the document and describes some recommendations for the future. |
Controlling Implementation in Defence DepartmentReviewed - ReviewDoc. Ing. Roman Horák, CSc., mjr. Ing. Blanka Adámková, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 4/2013, Vol. XXII. (LIV.): 91-104 | DOI: 10.3849/2336-2995.22.2013.04.091-104 The article deals with controlling implementation into the mechanism of central institutions and state administrative management of the CzechRepublic (CR), hereinafter state administration. The purpose of this article is to present state administration controlling as an effective control tool, backed by best experiences and practice in the Germany. The authors explain and determine theoretical bases and circumstances to put controlling into practice. They comment the effecitivity of controlling implementation in Czech state administration, using as an example the Defence Ministry of the CR. |
Critical Analysis of Interconnection between Planning by Objectives and Capability PlanningReviewed - ResearchPlukovník gšt. Ing. Zdeněk PetrášVojenské rozhledy / Czech Military Review Nr. 4/2014, Vol. XXIII. (LV.): 3-24 | DOI: 10.3849/1210-3292.23.2014.04.003-024 The article brings outcomes from the critical analysis of interaction between planning by objectives and capability planning. The analysis is based on the assumption that the strategic decision-making process should be assisted by a systemic tool, enabling a financial assessment of capabilities, identified as a prerequisite for accomplishing politico-military ambitions. Taking into account the current planning system, as implemented within the Ministry of Defence, the planning by objectives might become this tool. However, for providing an efficient planning by objectives, it is necessary to derive relevant findings from the capability planning, which basically includes data on capability assessment, identified capability shortfalls and their prioritisation. Therefore, findings from capability planning process are a keystone for conceiving objectives for the area of capability development. Both capability planning and planning by objectives are to be seen as communicating conveyances, where a level of mutual interactions significantly influences effectiveness of defence performance management. |
Organizational Structures in the Field of LogisticsNonreviewed - ResearchKpt. Ing. Michal Zelenák, npor. Ing. Martin ČechVojenské rozhledy / Czech Military Review Nr. 2/2013, Vol. XXII. (LIV.): 119-132 The organizational structures are to define and effectively make plans for humane activities (individuals and groups) to meet set objectives. In the Army of the Czech Republic, the organizational structures have to fulfil goals not only on tactical levels, but also it has to connect to superior units. It must be clearly defined on both horizontal and vertical levels. The article is focused on differences in organizational structures of logistics support of some battalions and that of brigade. It compares competences, respective responsibilities, in the area of material management, operations support, etc. The aim of the article is to propose an alternative solution, backed by above-mentioned comparison, for further possible evolution of logistics organizational structures, including professional training and career development of logistics members. |
Resources for Defence of the Czech Republic: Perspectives and OpportunitiesReviewed - ReviewIng. František Mičánek, plk. doc. Ing. Vladan Holcner, Ph.D., Ing. Jakub Odehnal, Ph.D., Ing. Aleš Olejníček, Ph.D., Mgr. František ŠulcVojenské rozhledy / Czech Military Review Nr. 3/2014, Vol. XXIII. (LV.): 9-21 | DOI: 10.3849/1210-3292.23.2014.03.009-021 The paper is focused on the area of defence sources in the Czech Republic. Within an analysis of the actual situation in military spending in the Czech Republic, some potential approaches are defined to enable the reasonable and transparent allocation of resources for national defence. Based on these approaches, three courses of action are derived in order to deal with current resources inadequacy and instability in defence. |
The White Paper and my Alliance ExperienceNonreviewed - OtherJiří ŠedivýVojenské rozhledy / Czech Military Review Nr. 2/2013, Vol. XXII. (LIV.): 15-22 At the time of forming the team around a designated defence minister Alexander Vondra, in the early summer 2010, there was no doubt that we need a complex concept document, able to analyze and describe the then situation, to readjust directions and goals for defence department, so that it could stimulate the follow-up transformation of Czech Army. The author, who used to be one of the leading Defence Ministry officials, thus made use of his experiences he gained in NATO structures. He gives an apt, well-founded, and first hand description of key points of this very fresh military history. |
The Analysis of Internal Regulations and Regulative Acts in Armed Forces (Part I)Reviewed - ReviewJUDr. Ing. Dalibor Nový, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 4/2013, Vol. XXII. (LIV.): 113-123 | DOI: 10.3849/2336-2995.22.2013.04.113-123 Article analyzes the relation between legal and internal regulations and acts in public administration focusing on their hierarchy, quantity, liability in specific area of armed forces. There is wide range and amount of relatively autonomous service regulations and official channels (internal orders, guidelines, advices). Although any internal regulations have to be in accordance with superior sources of law, relation between legal and internal level is not clear. Article exemplary outlines, that consistent system of internal rules is based especially on running and immediate updates to meet harmony with legal code. |
Twenty Years of the Army of the Czech Republic: How to Go On?Nonreviewed - OtherIng. Josef Procházka, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 2/2013, Vol. XXII. (LIV.): 48-58 The main characteristics of the Armed Forces of the Czech Republic-leadership, organization, doctrines, personnel and its preparation, weapons systems, material, infrastructure-has been continuously adopted since their creation in 1993. This article analyses three main strands of this process: the first one constitutes the changes in the global security environment and their impact on the role and tasks of armed forces. The second strand reflects the marginalisation of security and defence policy agenda, influencing the instability of armed forces. The last strand focuses on the growing role of international organisations during the provision of security and defence of the Czech Republic. In summary, the author identifies main challenges ahead for Czech political and military leadership. |
The State Material Reserves Administration in the Mirror of the Security ResearchNonreviewed - ResearchIng. Mgr. Stanislav Kulhánek, prof. PhDr. František Ochrana, DrSc.Vojenské rozhledy / Czech Military Review Nr. 4/2013, Vol. XXII. (LIV.): 173-192 The control of emergency economic measures, namely state material reserves, is an important part of Czech security system. From the institutional point of view, all is run under the authority of a central institution-the Administration of State Material Reserves (ASMR). This paper deals with its role in the management of state material reserves, reflects problems and consequences resulting from the changes in security surrounding, re-evaluates opinions and views both by experts of state administrations and academic community. Those are the main key questions the study seeks an answer. |
The Basics of Environmental Security in Military OperationsReviewed - ReviewDoc. Ing. Miroslav Cempírek, CSc., prof. Ing. Aleš Komár, CSc., Ing. Vladislav Vincenec, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 1/2013, Vol. XXII. (LIV.): 89-99 | DOI: 10.3849/2336-2995.22.2013.01.089-099 In course of action, modern forces ought to be capable to safe living surroundings by the implementation of environmental protection into military planning and decision-making process. Traditionally it protects not only a location around military bases, training areas, but also in all operational area of deployed armed forces. This study therefore deals with methods of environmental protection and the so-called risk management to prevent damages that can't be remediated, both in the field of natural, cultural or historic sights and relicts. |
The Present State of Accoutrement Supplies and Clothing for ACR Service MembersNonreviewed - ReviewKpt. Ing. Michal Zelenák, doc. Ing. Miroslav Pecina, CSc.Vojenské rozhledy / Czech Military Review Nr. 3/2013, Vol. XXII. (LIV.): 102-113 This article is primarily engaged in the analysis of existing situation in the area of securing outfit components and in the assessment of the level of support provided to women and men working in the Czech Army. It evaluates the current state of supplying the soldiers with all necessary outfits in compliance with the current legislation and the way of its actual implementation. It analyses the current legislation and the possibilities of distribution of uniforms to their end users. The assessment primarily addresses the fulfilment of objectives for which the distribution system of uniforms was established. |
Public Sector Economy in Management PracticeMilitary professionalIng. Svatopluk KuncVojenské rozhledy / Czech Military Review Nr. 1/2012, Vol. XXI. (LIII.): 155-161 There is an ambiguous relation as far as management and economy in public sector are concerned. Using the example of British army, the author explains the roots and consequences of changes in the field of source management and compares collected results with the situation in the CR. Both public sector and the Army of the Czech Republic (ACR) are administratively ordered and controlled and meeting the army goals that are not conditioned by economy results. The accounting books do not offer true picture of army possession and properties, among others because the current accountancy system that is not able to classify individual operations, military goals are not measurable. He proposes to set an array of fixed rules to identify ACR economical effectivity. |

