Abstract:

This paper deals with controlling implementation process and its analysis in the area of the Czech state administration, specifically the Ministry of Defence of the Czech Republic (MoD CR). Its main aim is to describe briefly an implementation process in a selected MoD CR unit and to evaluate its current progress, strengths and weaknesses. The paper loosely follows-up our previous research that mapped the situation in controlling implementation from 2014 when a pilot programme was launched by MoD CR. In this paper, we analyse a current development of full implementation that was launched in 2017 and cost allocation on the level of particular accounting entity, i.e. selected MoD CR cost centre. We verify a potential of cost allocation within a selected cost centre and its utilization for managerial purposes. As main information sources we used the MoD CR financial database (FIS), relating legal regulations, and scientific papers. Obtained findings suggest that thanks to department-wide controlling implementation cost data are now allocated to particular cost centres and supplemented by a set of non-financial data. Though there still exist some methodical issues to solve, it can be stated that cost databased represent a relevant data source for purposes of financial management on all levels of management. However, it would be desirable to familiarize economic personal with main philosophy, benefits and possibilities of controlling better and to improve their motivation for utilization of cost data within common managerial process.