La viabilidad del coste del ciclo de vida para la evaluación económica de inversiones militares

  1. Andrés Navarro Galera 1
  2. Rodrigo Iván Ortúzar Maturana 2
  3. Francisco José Alcaraz Quiles 1
  1. 1 Universidad de Granada
    info

    Universidad de Granada

    Granada, España

    ROR https://ror.org/04njjy449

  2. 2 Universidad Técnica Federico Santa María
    info

    Universidad Técnica Federico Santa María

    Valparaíso, Chile

    ROR 02zbepj77

Journal:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Year of publication: 2016

Volume: 19

Issue: 2

Pages: 169-180

Type: Article

DOI: 10.1016/J.RCSAR.2015.06.001 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Sustainable development goals

Abstract

Previous studies and the pronouncements by international organisations (NATO, GAO) have considered the Life Cycle Costing (LCC) as the most advanced methodology for the economic assesment of the efficiency of military spending. This provided a good opportunity for researchers considering the forced austerity and budget constraints of governments. In any country, the viability of LCC requires prior compliance with the requirements issued by such organisations for the implementation of this model. The aim of this paper is to identify the improvements required to enable the implementation of LCC in economic evaluation systems of the Armed Forces of Spain. A study was performed on the adequacy of current Spanish economic systems to the requirements of LCC, as well as conducting a comparative analysis with the systems of European and American countries. This enabled reforms to be identified in order to achieve the feasibility of this model in the Spanish Ministry of Defense, based on the strengths and weaknesses detected in our empirical research.

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Funding information

Esta investigación ha sido financiada por un proyecto concedido por el Centro Mixto Universidad de Granada-MADOC, convocatoria 2014, así como por el Proyecto de Excelencia de la Junta de Andalucía, referencia P11-SEJ-7700.

Funders

  • Centro Mixto Universidad de Granada-MADOC Spain
    • convocatoria 2014
  • Junta de Andalucía Spain
    • P11-SEJ-7700

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