Abstract:

Topical problems of insufficient military budget, limited means are a drive force for searching unoccupied financial means to saturate set goals and ensure their unbiased reallocation and rational exploitation. The necessary prerequisite is control implementation and managerial accounting. This ought to create primary predispositions for introducing managerial accounting system, which would be oriented not towards financial, and property operations, but towards effective economy. The article describes phenomena tied with an army unit, together with the position of its commander in the process of gradual implementation of integrated informational system of state treasury, which is most manifested in the field of planning, budgeting and accounting.