Implementation of cost model for effective planning of foreign military operations
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F17%3A00534454" target="_blank" >RIV/60162694:G42__/17:00534454 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/do/econ/sborniky/70896034/" target="_blank" >https://is.muni.cz/do/econ/sborniky/70896034/</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Implementation of cost model for effective planning of foreign military operations
Original language description
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, abroad operation and evaluation. Based 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, that relate with foreign action. The main data source is used papers of Military of Defense, but most materials are used from countries abroad, where similar measures were implemented. In paper is used method of description, analysis, synthesis, comparison, statistical methods or method of data modelling.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50902 - Social sciences, interdisciplinary
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
European Financial Systems 2017. Proceedings of the 14th International Scientific Conference
ISBN
978-80-210-8609-8
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
101-108
Publisher name
Masaryk University
Place of publication
Brno
Event location
Brno
Event date
Jun 26, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000418110700012