Finanční řízení ve veřejném sektoru – Při zajišťování bezpečnosti a obrany
| Title in English | Financial management in the public sector – while ensuring security and defence |
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| Authors | |
| Year of publication | 2020 |
| Type | Monograph |
| MU Faculty or unit | |
| Citation | |
| Description | The publication focuses on the area of financial management and its selected processes with regard to their conception through the related internal regulations of the Ministry of Defense. The basis of the problem of financial resp. economic management in the field of defense lay fist – in the deployment of defense and security in the public sector as part of the national economy. The display of the source of defense is usually characterized by the monitoring of military expenditures, the position of which was subsequently defined as one of the attributes of the economic security. Economic security was characterized and evaluated by the possibility of its assessment or. reporting its level on real data in the Czech Republic. Subsequently, economic security was embedded in the security system as such, its economic dimension and the assessment of the so-called security environment. Military expenditure as an attribute of economic security and at the same time a factor of security was the intersection of both areas of the first part of the publication and at the same time the starting point for its second part. Second part of the publication has already taken into account the specific selected processes of financial management, such as: budgeting, realization of personal expenses and part of the acquisition of property (purchase). The final part of the publication consists of decision support tools in the public sector, which is an area that logically closes the defined problem of characteristics and possibilities of using selected components of financial management in the public sector. |