Ogólne założenia systematycznego rachunku kosztów w wojskowych jednostkach budżetowych

The Polish Armed Forces, military economy including has been restructuring for a few years. The changes which occur require creating an efficient and effective economic system within the military. One of the most important areas of military economy requiring new qualitative systemic developments is military budgetary accountancy, taking into consideration a systematic note of charges as a standard. Implementation of systematic note of charges into the military practice needs detailed defining the aim and tasks of the note of charges, its scope and methods of development. It has to provide a complex clear and credible information necessary to evaluate functioning and managing respective military units and the whole armed forces. Taking use of the information on costs requires its appropriate grouping and presenting in adequate sections. In order to manage the military economy in a correct way, it is necessary to carry out a note of charges in the following sections: kind, calculation and due to the place of appearance. A systematic note of charge as a standard of military budgetary accountancy should at the same time make an informational standard of the military economy management process because without the knowledge of the amount of costs and their current analysis it is very difficult to conduct a rational property command and management.