Implementation of cost model for effective planning of foreign military operations

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Implementation of cost model for effective planning of foreign military operations

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Implementation of cost model for effective planning of foreign military operations

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50902 - Social sciences, interdisciplinary

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

8

Strana od-do

101-108

Název nakladatele

Masaryk University

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

26. 6. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000418110700012