Analysis of the Process of Controlling Implementation in the
Ministry of Defense of the Czech Republic

D 2018

Analysis of the Process of Controlling Implementation in the Ministry of Defense of the Czech Republic

VODÁKOVÁ, Jana and Nela SGLUNDOVÁ

Basic information

Original name

Analysis of the Process of Controlling Implementation in the Ministry of Defense of the Czech Republic

Authors

VODÁKOVÁ, Jana (203 Czech Republic, guarantor, belonging to the institution) and Nela SGLUNDOVÁ (203 Czech Republic)

Edition

1st ed. Nové Město nad Metují, Proceedings of the 22nd International Conference Current Trends in Public Sector Research, p. 203-210, 8 pp. 2018

Publisher

Masarykova univerzita

Other information

Language

English

Type of outcome

Proceedings paper

Field of Study

50205 Accounting

Country of publisher

Czech Republic

Confidentiality degree

is not subject to a state or trade secret

Publication form

electronic version available online

References:

URL

RIV identification code

RIV/00216224:14560/18:00103926

Organization unit

Faculty of Economics and Administration

ISBN

978-80-210-8923-5

ISSN

Keywords (in Czech)

náklady; nákladová alokace; controlling; ministerstvo obrany

Keywords in English

costs; cost allocation; controlling; ministry of defense

Abstract

V originále

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.

Cite

VODÁKOVÁ, Jana and Nela SGLUNDOVÁ. Analysis of the Process of Controlling Implementation in the Ministry of Defense of the Czech Republic. Online. In Petra Dvořáková, Barbora Baisa. Proceedings of the 22nd International Conference Current Trends in Public Sector Research. 1st ed. Nové Město nad Metují: Masarykova univerzita, 2018, p. 203-210. ISBN 978-80-210-8923-5.

@inproceedings{1445177,
   author = {Vodáková, Jana and Sglundová, Nela},
   address = {Nové Město nad Metují},
   booktitle = {Proceedings of the 22nd International Conference Current Trends in Public Sector Research},
   edition = {1st ed.},
   editor = {Petra Dvořáková, Barbora Baisa},
   keywords = {costs; cost allocation; controlling; ministry of defense},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Nové Město nad Metují},
   isbn = {978-80-210-8923-5},
   pages = {203-210},
   publisher = {Masarykova univerzita},
   title = {Analysis of the Process of Controlling Implementation in the Ministry of Defense of the Czech Republic},
   url = {http://ctpsr.econ.muni.cz/wp-content/uploads/2018/06/Proceedings_CTPSR_2018.pdf},
   year = {2018}
}

TY  - CONF
ID  - 1445177
AU  - Vodáková, Jana - Sglundová, Nela
PY  - 2018
TI  - Analysis of the Process of Controlling Implementation in the Ministry of Defense of the Czech Republic
PB  - Masarykova univerzita
CY  - Nové Město nad Metují
SN  - 9788021089235
KW  - costs
KW  - cost allocation
KW  - controlling
KW  - ministry of defense
UR  - http://ctpsr.econ.muni.cz/wp-content/uploads/2018/06/Proceedings_CTPSR_2018.pdf
L2  - http://ctpsr.econ.muni.cz/wp-content/uploads/2018/06/Proceedings_CTPSR_2018.pdf
N2  - 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.
ER  -

VODÁKOVÁ, Jana and Nela SGLUNDOVÁ. Analysis of the Process of Controlling Implementation in the Ministry of Defense of the Czech Republic. Online. In Petra Dvořáková, Barbora Baisa. \textit{Proceedings of the 22nd International Conference Current Trends in Public Sector Research}. 1st ed. Nové Město nad Metují: Masarykova univerzita, 2018, p.~203-210. ISBN~978-80-210-8923-5.

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