Expenses and expenditures of the Army

The basic requirement posed before an organization in the functioning and execution of their tasks is based on the need for rational business operations. Through providing services to civilian structures, especially in engineering works, by renting movable assets, water supply, overhauling, and production, land forces generate revenues, adding to the annual budget of the Republic of Serbia and, to a lesser extent, of the Army. In this way, the study of expenditures, expenses and costs is gaining in importance in the Army, since the existence of a modern military also means efficient business operations based on market principles and limited budget funds.