Implementation of cost model for effective planning of foreign military operations
Implementation of cost model for effective planning of foreign military operations

Author(s): Jan Drbola, Miroslav Krč
Subject(s): Public Administration, Economic policy, Military policy, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: cost model; public administration; accounting; life cycle of foreign operation; planning process;
Summary/Abstract: Current Military of Defense accounting system is based on expenditure base, thus this state is not suitable for planning or evaluation of each activities of military operation, because there are no sufficient accounting outputs. In accordance with this unsatisfactory state of accounting, this paper focuses on finding some measures that help to improve current system of planning and budgeting foreign operation in the whole life cycle period. The life cycle is divided into three separate time subperiods – preparation, foreign operation and evaluation. Pursuant this conditions, system of cost reporting, which calculate with cost assignment, is designed. This measure help to identify and determine real amount of all costs, relating with foreign acting. Most information come from used papers of Military of Defense, but most materials are used from countries abroad, where similar measures were implemented. In the paper is used method of description, analysis, synthesis, comparison, statistical methods or method of data modelling.

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