Vojenské Rozhledy

Czech Military Review

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Results 601 to 630 of 5331:

Decision-making and Planning in Defence Department

Military art

Pplk. Ing. Radek Dubec

Vojenské rozhledy / Czech Military Review Nr. 2/2010, Vol. XIX. (LI.): 38-46

The article familiarizes readers with theoretical assumptions of planning and strategical decisionmaking in Defence Department and Czech armed forces. The author finds connections and similarities among others with public sector and civilian structures tied with budget spending. The strategical level of planning is a highly complicated and expert procedure. At present, planning process in defence department, within MoD sector, is specifi ed by the Order of Defence Minister No. 33, 2004. In this document, there are highly elaborated principles and rules of planning of activities and development implemented in defence sector. The article is based upon papers and reports presented at the Defence Sources Course, MIDMC 2001-06, Resources Management Institute, USA, held at the Military Academy Brno in 2001, and documents dealing with managerial problems.

The Professionalization of Armed Forces of the Czech Republic as an Open Project and Innovation

Opinions, controversy

Podplukovník Ing. Bohuslav Pernica, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 4/2010, Vol. XIX. (LI.): 71-80

The shift from vocational military service to all-volunteer force (AVF) could be regarded and treated as any other scholarly assignment of project management, so we can get a better look at its bugs and risks. The author applied the Valentas classification of innovation upon this AVF project in the Czech Republic and demonstrates what are main risks for its sustainability. He sees the first cause and effect in the reality that this shift lacks sufficient support by social sciences and humanities. Since 2003, only six per cent of scientists/scholars employed by the Czech Ministry of Defence have been supporting this great change. It is not enough and it makes certain incompetence within defence ministry to reach the factual aim of this move and AVF produces more and more difficulties. According to the author, the professionalization of forces in our country has not meet its main purpose--to raise professional qualities of military personnel, in spite of the fact it originally used to be the prime objective of this process.

Predictive Methodology in Intelligence Services

Reviewed

Bc. Petr Zelinka

Vojenské rozhledy / Czech Military Review Nr. 1/2010, Vol. XIX. (LI.): 29-39

This article aims at building a bridge upon a gap, which separates academic sphere and intelligence community in the issue of predictive methodology. The author tries to accomplish this objective by presenting intelligence predictive methods based on open-source literature research. First, the question of uncertainty and probability in prediction is introduced (Cynefin template). Then follows basic introduction to predictive methods in civil and military intelligences, so that the reader might grasp the fundamentals of early warning systems. The academics and above all journalists should know the risks and perils in forming intelligence forecasts, estimates, foresight and warning scenarios, e.g. the so-called Black Swan scenario, the author explains potentials failures of the Delphi method. This study ought to be regarded as an introductory to predictive intelligence concurrently done by governmental agencies for purposes of national security and defence.

Conceptual Changes in the Army after 1989

Reviewed

Ing. Josef Procházka, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 4/2009, Vol. XVIII. (L.): 38-49

The basic task of the post-1989 period was to formulate a security policy and a strategy ensuing from it. The strategy had to be based on a synthesis of the international policy concept, defence concept and internal security concept to ensure that defence would not be seen solely as the task of the army and the Ministry of Defence, but of the whole state and society-of every citizen. In this article his author evaluates some aspects of the armed forces transformation in process of adaptation. He assesses these changes with regard to approved strategic and conceptual documents that significantly determined this gradual transformation process. He identifies both same of its successes as well as failures. The study does not have a clearly analytical and evaluative character; rather it is a combination of factual information drawn from official sources, country's practical security policy as they appeared in contemporary Czech press, and opinions of the author.

Specialities in Geospatial Support with Respect to Changes in KFOR Mission

Informational pages

Pplk. Ing. Vladimír Kovařík, MSc., Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 2/2010, Vol. XIX. (LI.): 109-113

The definitions of the geospatial support used in different NATO missions and at command levels are very similar. However, the real content varies and it is affected by particular command level and the territory supported. The article describes the structure and manning of the Geographic Section at the HQ KFOR Pristina, Kosovo, and the Geographic Cells of all KFOR Multinational Task Forces. The author discusses the changes on both the customer and request sides and their changes caused by a recent transition of KFOR to the "Deterrent Presence" operations. Our soldiers work in leading positions and specialist occupations. Since 2003 the Geographical Service (GeoSl) has been regularly occupying geographical posts at KFOR Command Pristina. Those positions are prestigious, recognized by all NATO geographical community.

Testing Technology of a Small Bakery

Military professional

Ing. Pavlína Vasická, Ph.D., prof. Ing. Aleš Komár, CSc.

Vojenské rozhledy / Czech Military Review Nr. 1/2010, Vol. XIX. (LI.): 179-190

Bread has constituted a staple of man's diet for centuries. Modern armies have made bread a major part of their sustenance, portable ovens are carried on campaign to facilitate its ample provision. The provisional support of Czech missions abroad is our first priority, baked products belong among those most important. The article deals with results of specific research done within Defence University in this field. The research covered analysis of modern technologies used for baking, devices and appliances. It dealt with traditional materials (e.g. flour) and verified them from a point of chemical, microbiological and sensorial parameters. Actual costs were compared with prices of other methods of production. The research proved that container bakeries are effective device for bread production.

A Look at Our Army Ten Years Ago

History pages

PhDr. Antonín Rašek

Vojenské rozhledy / Czech Military Review Nr. 4/2009, Vol. XVIII. (L.): 173-184

At that time, the base for plural societies in Eastern Europe was founded. Poland, the Czech Republic and Hungary joined NATO defence alliance. Serious global threats of economic, military, ecology, social, ethnic, religious, criminal characters were lasting. The important question of proliferation of mass destruction weapons was raised. The analyses of security situations in Europe and the World respectively proved that armed conflicts were mostly internal, in a form of civic wars, but demographically endangering bordering countries. Those threats were only discussed, namely nobody fully realized the threat of terrorism. Defence budgets were reduced, all people wanted to profit from the so-called peace dividends. Czech army was loyal to the state; it was not misused in inner political conflicts, which was regarded as something normal by the majority of Czech public. But there were many problems left, especially the role and engagement of the ACR in the following century.

Interoperabilni terenni videokonferencni system

Ing. Jozef Korčák

Vojenské rozhledy / Czech Military Review Nr. 4/2005, Vol. XIV. (XLVI.): 156-159

Organizational Culture within Armed Forces

Military sociology

Mgr. Nataša Ballová

Vojenské rozhledy / Czech Military Review Nr. 4/2010, Vol. XIX. (LI.): 150-162

The article summarizes the results of sociological research into organizational culture in the ACR. It should create the picture of military organization, perhaps point at potential dysfunctions and thus to help to their correction. Respondents's opinions on remunerations were detected, in respondents places of work, in combination with their expectancy, anticipations what military service might bring to them. Two thirds professional soldiers have positive attitudes towards interpersonal relations at their working places. The worst position on the scale had the chance to work with the latest technologies and to start a professional career, i.e. to reach important positions. The culture of sustenance, sports facilities were evaluated positively. The lowest rating was allocated to arms equipment, furnishing and quality of garrison quarters. Respondents were also unsatisfied with high level of bureaucratic procedures and formalization.

Operation EUFOR RD CONGO (Preparation, Planning, and Forming Forces for Operation)

Military art

Pplk. Ing. Jaroslav Kulíšek

Vojenské rozhledy / Czech Military Review Nr. 1/2008, Vol. XVII. (XLIX.): 35-56

This article covers the EUFOR RD Congo operation preparation phase and provides information on Military Strategic Planning Process, Military Operational Planning, Collaborative Planning, EU OHQ Potsdam activation and Force Generation Process. It describes planning period to highlight a pivotal role of training and education. Operation EUFOR RD CONGO was the EU second military intervention in the RDC, following Operation Artemis in 2003. The EUFOR RD CONGO mission was to support MONUC during running election process, in accordance with the UN Security Council Resolution 1671, authorizing the temporary deployment of an EU force in the RDC. The views expressed in this assessment are those of the author and do not reflect the official policy or position of EU Military Structure or the Czech MoD. All information and data for this paper were drawn from unclassified sources.

Risk Catalogue: Software Instrument for Risk Management in Defence Department

Reviewed

Ing. David Řehák, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 1/2010, Vol. XIX. (LI.): 40-44

Risk management covers the identification, assessment, and prioritisation of risks, which is followed by coordinated preventive operations to minimize negative impacts on society. The most demanding is the so-called risk assessment (risk identification, risk analysis, risk evaluation). The Risk Catalogue consists of introductory page, and twenty cards for risks register. With the assistance of this catalogue, defence analysts acquire general knowledge about number of risks and their frequency. The level of risk is calculated by summation according to its probability, gravity, and unwanted effects. In case of defence department, actual tasks are assigned to manage to Defence Ministry, Division, Branch, and Section accordingly. Possible risks are represented at a chart accompanying the article. The purpose of Risk Catalogue, its principles, guidelines for implementation, is to make the work of analysts easier.

System katalogizace CR a katalogizace vyrobku

Doc. Ing. Jozef Šmondrk, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 1/2004, Vol. XIII. (XLV.): 20-33

Professional Security Institutions and Demographics Risks: An Example of the Armed Forces of the Czech Republic

Military professional

Podplukovník Ing. Bohuslav Pernica, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 2/2010, Vol. XIX. (LI.): 119-125

Since 2008 national security institutions such as police, fi re brigades or armed forces have been confronted with the lack of manpower. There is impending risk of decreasing in population between 15-24 years, and as those key executive institutions are based upon employees' principle, this fact might disenable each national security institution, supposing this risk would be underestimated. Recruiting campaigns are not sufficient enough. In the near future, this is probably going to infl uence so far strict criteria for recruiting military personnel. According to the author, demographic ageing thus represents one of risks, but up to now the offi cial documents by Czech MoD have not reflected this situation.

International Professional Fora on Terminology and Education in Armed Forces

Language preparation

PhDr. Jana Tomšů, RNDr. Eva Staňková

Vojenské rozhledy / Czech Military Review Nr. 1/2010, Vol. XIX. (LI.): 198-205

In recent years both authoresses took part in several important international terminology meetings: European Association for Lexicography (EURALEX), International Conference and Exhibition Dedicated to Defence Training, Education and Simulation (ITEC), and finally the highest Alliance terminology forum: NATO Terminology Programme. In our country this subject is under the authority of Defence Standardisation, Codification and Government Quality Assurance Authority. All problems are incorporated in the Terminology Programme of Defence Department. It deals with STANAG 3680 implementations, MoD's standardisation policy, standardisation terminology process. The most representative terminology body within the Army of the Czech Republic is the Terminology Conference of MoD, traditionally held in the premises of the Defence University Brno.

The Evaluation of Health Risks of Exposure to Electromagnetic Fields Generated by Radars - Parti

Military professional

Prof. Ing. František Božek, CSc., por. Ing. Lukáš Kubiček, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 2/2009, Vol. XVIII. (L.): 99-110

The paper deals with the risk assessment of professional exposure to the non-ionizing electromagnetic fields caused by radars in the selected military unit. The measured values of electric field or power density in the indication zones where the staff is exposed to the effects of the radar's non-ionizing electromagnetic field was used for the risk assessment with the acceptance of national and European standards. The principle of preliminary precaution was applied concurrently with the risk assessment according to the valid standards. The authors discuss the values of measured outcomes. They used the Checklist Analysis for qualifications of risks and for quantitative risk specifications they use the so-called brainstorming.

Pozemni vojsko USA: budouci bojovy system

Vojenské rozhledy / Czech Military Review Nr. 4/2003, Vol. XII. (XLIV.): 134-140

Long-Term Monitoring of Actual Health Status Parameters of Czech Population with Emphasis on ACR Servicemen

Military sociology

Mgr. Libor Soumar, Ph.D., PhDr. Čestmír Oberman

Vojenské rozhledy / Czech Military Review Nr. 4/2010, Vol. XIX. (LI.): 174-189

This article presents trends in actual physical status of Czech population with emphasis to the military population. The battery of standard tests was used to monitor the basic health related parameters. This test battery was applied to large sample demographic groups. The results verify expected trends. Anthropometrical data show that the population reaches critical level of overweight at age of 40. Blood pressure tends to increase more rapidly after age of 45. Strength and cardiovascular fitness peaks at age of 25, followed by steady decline. Although it was predicted that military personnel should reach higher physical fitness level and lower risk factors, there were no significant difference between military and civilian population. Effect of three-month basic training on actual health status is quite positive, it improves body composition, but no special effect on overall strength. Higher levels of physical readiness were found only in small special units.

Military Exercises EU-MILEX

Military art

Ing. Jaroslav Kulíšek

Vojenské rozhledy / Czech Military Review Nr. 2/2010, Vol. XIX. (LI.): 65-81

Such exercises are regular part of European exercise process that in periodical cycles examines individual capacities of solving crisis situations, conducting crisis operations under methods developed by the EU. European training process does not cover only the preparation of military units, but also those of civil elements (police, rescue teams, diplomats). Since 2007 the exercises have been ran according to a common scenario "ALISIA", with the purpose to practise crisis operations control by commanders and staffs of EU nations, without any means and elements or support by NATO. European exercise process allows to the EUMS to organize and harmonize two exercises of solving crisis situations in a year. Five members of the Czech Army took part in the exercise MILEX 09 last year. They were involved in the operational planning process at the EU OHQ Specialist Staff, CJ2, CJ4, CJ5 and CJ7 departments. The article is mostly based on the experiences of Czech offi cers at the EU OHQ LARISSA.

The Reality of Present-day Service Physical Training: Quo Vadis for Second Time (Concept and Origins of PT in Czech Defence Department)

Opinions, controversy

Mgr. Antonín Konrád

Vojenské rozhledy / Czech Military Review Nr. 1/2010, Vol. XIX. (LI.): 114-122

The author summarizes in several items the history of service PT both before 1990, in the 90s, and finally at the beginning of this century. What tasks are in front of us? First we must create legal basis for a new conceptual frame of service PT; secondly we must form new methods of drills and training for servicemen in special PT skills, with risk exercises, corresponding to warfare and combat situations, backed by respective legislation. The author hopes that our own practice and experiences from abroad of MoD officials will certainly help to create new alternative concepts together with indispensable recreational PT for soldiers, including appropriate forms of physical training for women in uniform.

Command and Control in EU Operations

Military art

Pplk. Ing. Jaroslav Kulíšek

Vojenské rozhledy / Czech Military Review Nr. 3/2008, Vol. XVII. (XLIX.): 29-51

This article deals with the EU command and control functions and provides basic information on the structure and capabilities of the EU CCS in Battle Group EU operations. The author describes political and strategical levels CCS (COREPER, GAERC, COPS, CivCom, EUMC, EUMS, BDE HQ, prospective EU FHQ). Only US, EU and E3 (Britain, France, Germany) are capable to realize integrated expeditional operations. The ACR can work only with cooperation with them. The Czech Republic as a small EU member state is actively engaged in the building of the Battle Group EU. The Czech Army is going to increase its expeditionary capabilities as demanded and be prepared for a broader range of conflicts and crises in the vital area of the EU concerns. At present, the ACR is able to carry out a self-supported, integrated expedition operation only on the edge of all its strength. The political leaders must bear this fact in mind, as the army mustn't be overburdened, otherwise it might lose its credibility. All information and data for this paper were drawn from unclassified sources.

New Military Grades and Rank Corps

Opinions, controversy

Mgr. Havlín Miloslav Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 4/2010, Vol. XIX. (LI.): 82-88

In April and May this year, several articles or essays appeared in civilian media, introducing misleading information that in the near future, the ranks of ordinary servicemen (privates, corporals, sergeants) are coming back, as they were abolished after introducing professional forces. Such proclamations are not quite true, because ranks of private, corporal and sergeant, were earmarked by legal rules above all for soldiers in their compulsory or compensatory military services, i.e. they were not abolished after 2004. There are a lot of similar uncleanlinesses as far rank corps are concerned and therefore the main attention of this article is concentrated on changes that in connection with Act No. 221/1999, Coll., Professional Soldiers, amended and updated in 2009, has come into being.

European Legislation and its Role in the Fight against CBRNE (Introductory to Problems)

Military law

Poručík Ing. Martin Klusáček

Vojenské rozhledy / Czech Military Review Nr. 3/2010, Vol. XIX. (LI.): 156-167

Nowadays, with the potential employment of Chemical, Biological, Radiological, Nuclear Explosives (CBRNE), terrorism poses a threat to all countries over the world, it becomes scary phenomenon at a global scale. The author introduces key agreements dealing with this subject: Chemical Weapons Convention, European Agreement concerning the international carriage of Dangerous goods by Road, European Agreement concerning the International Carriage of Dangerous Goods by Inland Waterways, Regulations concerning the International carriage of Dangerous Goods by rail, and so on. The main objective of the EU is to introduce such legal measures so that it would be extremely difficult for terrorist groups to legally gain CBRNE materials. The purpose of this essay is to analyse legal frame of CBRNE materials and to stress the protection against their misusing within an authority of the ACR.

EU Battle Groups' Deployability in ESDP Operations

Military art

Ing. Jaroslav Kulíšek

Vojenské rozhledy / Czech Military Review Nr. 1/2009, Vol. XVIII. (L.): 31-58

Factors such as distance, destination, deployment demands, duration, represent key elements to determine logistics requirements. The EU BG concept necessitates considerable strategic air/sea lift and combat support capabilities, since EU battle groups are to be able to be deployed almost anywhere in the world, primarily in Africa. They have to deploy both troops and materiel simultaneously to its mission areas. Strategic airlift is the fastest way of deploying troops over long distance. The main challenge for the EU is therefore availability giant airplanes. A lack of suitable European transport crafts in EBalabáuropean airlift fleet is the Achilles heel to the EU BG Concept. The problem is that all aircraft available have only limited payload capacities and flying range. Although deploying by sea is more time consuming than deploying by air, EU member states have more ships available for strategic sea transport. The strict deployment deadline set down in the EU BG Concept means that ships and crews will have to be held at very high readiness.

The Shadow of Nuclear War over Europe (1945-1968)

Book review

PhDr. Antonín Rašek

Vojenské rozhledy / Czech Military Review Nr. 4/2010, Vol. XIX. (LI.): 190-196

The Shadow of Nucler War over Europe (19451968). In spite of general expectations, even after the end of the Cold War the world can't get rid of atomic threat. Interest in nuclear problems has increased in the last few years. Among new books dealing with this problem belongs also the monograph by Josef Fučík "The Shadow of Nucler War over Europe: The Strategy of Military Blocks, Operational Plans and the Role of the Czechoslovak People's Army in Central European Theatre in 1945-1968". In the 60's, the last century, the danger of nuclear confrontation was extremely high. The Soviet Union accumulated large atomic potential, the fact that disabled American strategy of flexible response. On the other side, this fact led the Americans to strengthen conventional forces, not welcomed by American Western Allies. Nowadays we can see similar situation, in case of unwillingness of West European nations to support American activities, e.g. in Afghanistan.

The Political Economy of Conflict: A New Direction of Research on Internal Conflicts?

Informational pages

Mgr. Vladimír Vaďura, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 1/2010, Vol. XIX. (LI.): 138-154

The key term in this article is "war economy" It is used to describe the contingencies undertaken by the state to mobilise its economy for war production. Often confused term "resource conflicts" needs explaining. First, there are raw materials, mineral resources (diamonds, precious metals). Another group of resources are critical items, water supplies, and fertile lands. This article concentrates on conflicts provoked by the abundance of natural sources, not by their insufficiency. Their driving motive is "greed-based" model (the effort to take over the control over lands, crude oils). Another model is "grievance-based" model, based upon the feeling of hate, having its roots in e.g. underprivileged position of certain part of population) tied with worsening economy). "War economy" got a new meaning. It moved far away from Clauzewitz's paradigm, the sense of such war is in itself, the war is protracted, it is war for war's sake.

NATO and Russia at the End of First Decade of 21st Century: Mistrust, Common Interests, Co-operation?

Informational pages

PhDr. Miloš Balabán, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 4/2010, Vol. XIX. (LI.): 89-99

Relations between NATO and the Russian Federation are one of key factors influencing overall policy of the whole North Atlantic Alliance. They are complicated and sophisticated questions still predisposed by the heritage of the Cold War.But there are mutual fears, common security problems they both have to counter. NATO policy must be established upon present-day reality. It is self-evident that there are common fields of common interests in which mutual balance must be reached. There are among others: armament, preventing arms proliferation, halting proliferation of nuclear, biological and chemical agents, antimissiles defence, counter-terrorism, drugs smuggling, open sea security, common peace operations. After two years the Russian-Georgia war started, military cooperation between Russia and NATO was re-established. Separate problem in midterm prospects presents the solving of conflict in Afghanistan.

Normative Base of Antidrugs Policy in the Armed Forces of the CR

Informational pages

JUDr. Ing. Dalibor Nový

Vojenské rozhledy / Czech Military Review Nr. 1/2007, Vol. XVI. (XLVIII.): 108-118

The year 2005 is a breaking one from the perspective both state and military, as new law amendments were adopted, then abolishing compulsory military service (beginning of fully professional forces), and drafting new strategical and concept documents. The relevant document of antidrug policy in the military is constituted by the Order of Defence Minister No. 20/2005: The Prevention of Socially Undesirable Developments. The main stress is put on the prevention of drug addiction, which is framed into common complex fight against alcoholism, addiction, drug abuse in order to we could ensure full effectiveness of our forces. We can use several methods how to implement drugs prevention: by administrative and legal measures (dry laws), economical stipulations (budget means for anti-drugs policy), organizational means (supportive plans such as DROGUES system or LABS, DOGLEG programmes). The author proposes to introduce the so-called zero toleration into army recruiting policy.

Principles of Anti-Extremist Policy of the Czech Republic

Nonreviewed - Other

Doc. dr. Štefan Danics, Ph.D.

Vojenské rozhledy / Czech Military Review Nr. 1/2007, Vol. XVI. (XLVIII.): 9-20

Political extremists as an anti-system opposition present an impending threat to democracy. They use both legal and illegal methods of fight against society. In our country, all wings of extremist movement are present, even though the Czech Home Office suspended the activities of hard left and right organizations. The author holds wider concept of extremism. He classes among extremists also the so-called darkers and phakers and ani-globalist street parties, in which strange personages with anarchy background took part in. With them, there are subsequent forms of sub-culture tied: squatting, darking, hooligans, and graffiti. Among others, the author puts the stress on prevention. Anti-extremist policy must be complex: regulations and remedies are overlapping. The antiextremist precautions are accepted not only by state institutions primarily concentrated on inner security, but also within the bodies such as Ministry of Defence, Security and Information Agency, Military Intelligence and Counter-Intelligence, Office for Foreign Relations and Information, various educational, youth and cultural organizations.

Colonel in memoriam Jakub Koutný

Personal data

PhDr. Zdeněk Vališ

Vojenské rozhledy / Czech Military Review Nr. 1/2006, Vol. XV. (XLVII.): 163-171

Mr. Koutný belonged among those who went through the fire of World War II and lately became victims of despotism of the so-called "class laws". In fact, Col. Koutný was not a soldier, but the journalist. At the beginning of war, Mr. Koutný was sent to Poland to inform about Polish practices to return Czechoslovak refugees back to the "Protectorate Bohemia and Moravia". At Poland he joined the Czechoslovak Military Group; lately he experienced Soviet labour camps. In a small city of Buzuluk, where the first Czechoslovak Field Battalion was formed, he became the chief of recruiting commission. There he met people returning from the NKVD's camps (i.e. Soviet Secret Police's detention camps). Many his reports to the Chief of Czechoslovak Military Mission Heliodor Pika were preserved in archives. Nowadays they bear witness on those fearful camps. As a press officer he laid down the foundation of the Czech army daily "Our Army in the USSR". He worked at the Czechoslovak Headquarters in Russia, as a liaison officer at the Command of the 1st Czechoslovak Army Corps in the USSR, as a political and military advisor to the commander of armour brigade Lt.Col. Janko. In his liberated country he helped to establish the military publishing house Our Army (Naše vojsko). Shortly after the communist coup d'etat, in 1949, he was imprisoned. He died in a communist jail in 1960.

Controlling Still Alive (Predispositions for its Successful Implementation)

Nonreviewed - Other

Npor. Ing. Blanka Jiráňová

Vojenské rozhledy / Czech Military Review Nr. ZC/2007, Vol. XVI. (XLVIII.): 38-43

This article deals with controlling and its importance for the management within any army organization. It describes the relationship between controlling and accounting in the present establishment. There are defined all transformation steps of accounting converted into managerial accounting, as the best way of controlling process. At the end, there are some notices to the accounting system, costs/outputs; especially, the accounting of costs and outputs that could be applied in the near future.

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