Wybrane zagadnienia dotyczące inwentaryzacji w Siłach zbrojnych. Teoria i praktyka
Selected Problems of Stocktaking in the Armed Forces Theory and Practice
Author(s): Dariusz NagrabskiSubject(s): Military policy, Management and complex organizations, Accounting - Business Administration, Transport / Logistics
Published by: Wojskowa Akademia Techniczna im. Jarosława Dąbrowskiego
Keywords: financial statements; military budget; army; inventorying;
Summary/Abstract: The article describes projects related to the inventory in military budgetary units. The article analyzes the existing legal acts and analyzes the stocktaking process in the Polish Armed Forces. The analysis had shown that the stocktaking process in the army should be modified, because the current legal and technological conditions related to the automation of stocktaking processes are far from being used in other companies, for example in supermarkets. Usage of automation shortens the time of stocktaking, eliminates mistakes and allows to settle stocktaking efficiently. In the summary, the author indicates the directions of changes that from his his experience should improve the stocktaking process in the Polish Armed Forces.
Journal: Systemy Logistyczne Wojsk
- Issue Year: 48/2018
- Issue No: 1
- Page Range: 169-183
- Page Count: 15
- Language: Polish
