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2013, vol. 65, br. 4, str. 243-256
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Uvođenje finansijskog menadžmenta troškova u vojsci
Introducing the financial management of the armed forces' expenditures
Univerzitet odbrane, Vojna akademija, Beograd
Sažetak
U ovom radu prezentovani su rezultati analize sprovođenja reformi, mogućnosti i perspektiva za uvođenje finansijskog menadžmenta troškova u vojsci. U prvom delu rada, razmotrićemo inicijalne predloge za formiranje radnih tela i određivanje lidera, odnosno predvodnika u procesu uvođenja finansijskog menadžmenta troškova u vojsci. Pored toga, ukazano je na značaj formiranja jasne vizije i strategije promena u ovoj oblasti bez koje nema uspeha, ma koliki napori bili uloženi u taj proces. Kreiranjem strategije koja će uvoditi kulturu finansijskog menadžmenta troškova u vojsci moguće je sagledati sve poželjne i neophodne korake u ovom procesu. Definisanjem principa i zahteva za neophodnim akcijama u ovoj oblasti nedvosmisleno je ukazano na značaj dijaloga i unapređenja razumevanja među pripadnicima Vojske Srbije u procesu razvoja strategije i njenoj implementaciji u praksi.
Abstract
This paper presents the results of an analysis of the implementation of reforms, opportunities and prospects for the introduction of financial management of the expenditures in the armed forces. In the first part of the paper, the initial proposals for the formation of working bodies and identification of leaders, namely the leading persons in the process of introducing the financial management of expenditures in the armed forces, are discussed. In addition, it points out the importance of establishing a clear vision and strategy for change in this area, without which there can be no success, no matter how great efforts are put into the process. By creating a strategy that will introduce a culture of financial management of the expenditures in the military, it is possible to see all desirable and necessary steps in this process. Defining the principles and requirements for necessary actions in this area clearly points out the importance of a dialogue and promotion of understanding among members of the Serbian Armed Forces in the process of developing the strategy and its implementation in practice.
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