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While evaluating spending activities of defence department, it is required to make an audit of results and outputs, besides ordinary accounting and documentation controls. This standard is defined by the European directive for the implementation of audit standards INTOSAI. The author, who is an expertmember in various economy commissions, can seriously declare that the Czech Army is a pioneer institution in the field of monitoring public expenses, namely in comparison with civilian spending ministries.

Czech MoD has to be economical with resources provided from the state budget. The article deals with the distribution and structure of state budget in relation to MoD itemized summary of expected income and expenditures. The authoress discusses several patterns used in this field, e.g. costminimization analysis, or assessing the total amount of money allocated for a specific purpose during a specified period. She also points to several unintended mistakes done by MoD officials.

Thispaperdealswiththeareaof organization values or to say it better, by organisation culture, including its importance for overall efficiency and effectivity. It is a set of values, norms, beliefs, attitudes, assumptions. The authoresses explain those terms, cite their definitions. They underline the fact that highly motivated servicemen are the real assets for our forces. We have to do our best to recruit them, to set up such quality of military life, so that they would like to serve for longer periods.

The concept of development of professional army and mobilization of armed forces of the CR in conditions of a new framework source frame presupposes to introduce "process management" with the Ministry of Defence. Although this tendency is not new, mentioned concept is not generally known, so the author would like to make clearer its roots and reasons its introduction. The success of economic management lies in managing time, quality tied with costs of running processes, evaluating indicators of accountancy, activity-based costing and activity-based management. Our goal is not to evaluate costs, effectivity, but our objective is to constitute departmental economy system with the aspiration to guarantee continually economical rationality (overall economy, effectivity, usefulness) of its processes, activities and performances.

The end of conscription (i. e. national service) is accompanied by a dozen of economy implications that ought to be respected. Among others, there is a problem of non-military activities being done by soldiers during their compulsory military service. Supposedly, many of those activities can be performed by private entrepreneurship. One of possible solutions is the socalled "outsourcing". Our Army might buy services and supplies outside the forces, in civilian sector. Similar practices should reduce Army's expenses for labour, outlays for materials, maintenance, etc. Outsourcing directs public expenditures to places where labour and material costs are lower than in the ACR. But, we must not forget, there is one precondition; the public sector must be factually economical, with low expenses in competitive surrounding.

90s introduced the new beginning of international and economical relations. The former USSR used to be overmilitarized state that is now transforming into a democratic republic. After 2000, the RF adopted many arrangements to stabilize the fall of Russian defence industry. The poor results of Russian economy motivated the federal government towards forming five defence agencies (in 1999): Russian Aeronautic and Space Agency (aeronautics and rocket industry), Russian Agency for Command and Control Systems (avionics, electronic industry), Russian Agency for Conventional Weaponry (arms and armament industry), Russian Agency for Ordnance and Munitions, Russian Agency for Shipbuilding. Nevertheless, the ageing of redundant and unnecessary military industries demands horizontal integration that might facilitate cooperation among individual enterprises. This process could help to unify military products and concentrate on modern weaponry, to improve applied technologies, corresponding to demands of 21st century forces.

At present, the current reform of our armed forces is oriented towards qualitative changes. The Brigade of Logistics Support is going to be the unit designated for transportation, maintenance and repair, technological control of arms and vehicles, it must be capable of fluent supplying advances positions, namely by propellants, ammunitions, and further dozens of tasks in frame of joint task groups (National Support Element) or as a HNS (Host National Support). All units will be connected by multifunctional logistics informational system. Logistics system must fulfill its tasks even in time of peace, and thus be prepared for time of crises. The operational engagement in the early 21st century will require light expeditional forces capable of easy and rapid deployment. The logistics support ought to be more mobile, more integrated, more compatible and more precise, with the quick accession to spare parts and maintenance support.