Abstract
Defence resources management relies on effective decision processes that underline more than just the process of spending the money from the approved budget. Decision makers should be able to easily trace the amounts spend not only to input items (such as number of airplanes purchased or salary expenses in a military unit), but also to a military capability and the effects produced by its employment. This information is crucial for decision makers to understand and assess the consequences of their decisions (in military, resource and financial terms) and identify options to improve the decisions for the future.