From Model Formula to Verification and Practical Implementation of Economic Control


The purpose of this study is to analyse system of economic control at a level of expense institution of the ACR in comparison with theoretical approaches and experiences of civilian company economics and the practice of NATO armies. The author wants to postulate necessary prerequisites widening the space for rationale economy behaviour and decision-making of leading army management. He creates an economic model constituting methods, proceedings, tools of economic control in all phases of budgeting and accounting processes, behaviour of the whole economic system of defence department. The case study is based upon the presentation delivered at the international conference on economy, logistics and ecology in armed forces taking place at IDET 2009 trade fair. Proposed methods should be used for sources allocation, value based management costing transparency, resulting in saving sources and increasing personal responsibility.

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


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