Abstract
The strategic decisions defining the defence capabilities that are necessary for our country in response to the dynamic changes in the security environment are directly related to the question “How much?” concerning the price that taxpayers should pay for the creation and development of those capabilities. Since security and defense constitute a public good whose creation is entirely dependent on the economic potential, on the GDP of the country, the manifestation of the price of that good is the budget of the Defence Ministry. This calls for the implementation of a system and tools, appropriate for budget resource management in order to ensure the increase of the added value of defence capabilities.