Targeted Budgeting: Its State, Prospects and Implementation in Defence Ministry Department


At present, MoD department prepares a new method of economic control: budgeting by objectives. The process has two levels. The fi rst level covers all sources control, the second one is restricted to budgeting methods. Our defence department is under the pressured of continual budget cuts, so the leading defence representatives should welcome this new technique which will clearly and distinctly present results of limited defence budgets, both for the army by itself and for country defence. Targeted budgeting will be oriented towards outward institutions (parliament) and inside activities (within defence department). Departmental objectives are to be taken as integrative, supported by IT system linked up with state treasury, offering reliable data about costs and expenses within the Chapter of the Ministry of Defence.

Prof. PhDr. František Ochrana, DrSc., (plk. v zál.), nar. 1952, Centrum pro sociální a ekonomické strategie FSV Univerzity Karlovy a Institut  sociologických studií FSV. Absolvent VPA v Bratislavě (1976); kandidát filosofických věd (CSc., 1979), doktor filosofických věd (DrSc., 1990); docent filosofie (1986); Master of International Mamagement (1994); docent financí (2000); profesor financí (2005). Profesionální kariéra: 1979-1991 vysokoškolský učitel na VPA a VVPŠ v Bratislavě (1992- 1996); vysokoškolský učitel na Vysoké škole ekonomické v Praze (1996-2015); Centrum pro sociální a ekonomické strategie FSV Univerzity Karlovy (2007-dosud). Publikace: 20 samostatných knih, 50 článků na web of science,  27 článků v časopisech scopus.


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