Analysis of the Process of Controlling Implementation in the Ministry of Defense of the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2018 |
| Type | Article in Proceedings |
| Conference | Proceedings of the 22nd International Conference Current Trends in Public Sector Research |
| MU Faculty or unit | |
| Citation | |
| Web | http://ctpsr.econ.muni.cz/wp-content/uploads/2018/06/Proceedings_CTPSR_2018.pdf |
| Keywords | costs; cost allocation; controlling; ministry of defense |
| Description | The aim of the article is to evaluate the current state of the controlling implementation process, as an officially elected management tool for cost control in the Ministry of Defence. There was a full controlling implementation in 2017, where every single cost unit are obliged to participate in the data collection and these will further serve to evaluate the effectiveness of the Ministry of Defence. In this article, we will try to identify the benefits from this wide spread implementation, the strengths eventually weaknesses and, last but not least, we will also deal with unsuccessful subprojects in the controlling implementation proces. The analysis will use existing knowledge, reviewed articles but especially specific data from the Financial Information System, which serves as a data cube to collect all the necessary information from all cost centers. Data by selected cost center as the limiting condition of the article will be used. |