Value Management of Economic Processes, Functions and Activities in the ACR

The concept of development of professional army and mobilization of armed forces of the CR in conditions of a new framework source frame presupposes to introduce "process management" with the Ministry of Defence. Although this tendency is not new, mentioned concept is not generally known, so the author would like to make clearer its roots and reasons its introduction. The success of economic management lies in managing time, quality tied with costs of running processes, evaluating indicators of accountancy, activity-based costing and activity-based management. Our goal is not to evaluate costs, effectivity, but our objective is to constitute departmental economy system with the aspiration to guarantee continually economical rationality (overall economy, effectivity, usefulness) of its processes, activities and performances.