Braving the Elements: Analysing Maritime Force Elements and Capabilities

摘要

The purpose of this article is to take advantage of the information being created through the application of Resource Accounting and Budgeting to consider one element of the data arising from the MoD annual report and accounts -the costing of maritime force elements - and to compare it with the research conducted into output costing by David Greenwood. The shift in accounting practices towards focusing on outputs (i.e. cost of delivering a military capability) rather than traditional inputs (i.e. the amount of money available) is obviously a positive step in enhancing the ability of the Department to understand, manage and control expenditure in a manner that is beneficial to the military capability outputs for pursuing national political objectives.