Výdaje a náklady, jejich místo v ekonomickém řízení AČR

Abstract:

Cílem příspěvku je vysvětlit podstatu ekonomických kategorií náklady a výdaje, výdajový a nákladový systém hospodaření a jeho vazbu na účetnictví, charakterizovat náklady a výdaje jako účetní položku a jako ukazatel, objasnit vzájemnou vazbu mezi ekonomickou racionalitou a postavením manažera v ozbrojených silách.

Ing. Svatopluk Kunc, born in 1947, Military Transport School (AU) Nitra, he graduated in 1968. In the year 1970 he was dismissed from the army. In 1982 he finished the University of Economics (VŠE) in Bratislava, Faculty of Economy and Industries Management. He held economic and control positions in business information structure, for six years he was a production and trade assistant director. After political rehabilitation and enlisting he was promoted to the rank of lieutenant colonel and became a senior officer of financial service of the division, lately head of budget and account section, Military Finance Office (VFÚ) Brno. After the year 1995 he became a senior lecturer at the Military University of the Ground Forces (VVŠ PV) at Vyškov and in turn at the Military Academy Brno. He is actively involved in the implementation of business firm principles into the new economy system of the Armed Forces of the Czech Republic. He presents his works in magazines and collections, author or co-author of several textbooks, project executor or co-executor of many scientific projects.

Country: Czech Republic

24/01/2012

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