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 a Nela SGLUNDOVÁ

Základní údaje

Originální název

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

Autoři

VODÁKOVÁ, Jana (203 Česká republika, garant, domácí) a Nela SGLUNDOVÁ (203 Česká republika)

Vydání

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

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50205 Accounting

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

URL

Kód RIV

RIV/00216224:14560/18:00103926

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8923-5

ISSN

Klíčová slova česky

náklady; nákladová alokace; controlling; ministerstvo obrany

Klíčová slova anglicky

costs; cost allocation; controlling; ministry of defense

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 2. 4. 2019 10:07, Mgr. Daniela Marcollová

Anotace

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.

Citovat

VODÁKOVÁ, Jana a 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, s. 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 a 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, s.~203-210. ISBN~978-80-210-8923-5.

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