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

Author

Listed:
  • Navarro Galera, Andrés
  • Ortúzar Maturana, Rodrigo Iván
  • Alcaraz Quiles, Francisco José

Abstract

Algunos trabajos previos y los pronunciamientos de organismos internacionales (OTAN, GAO) han considerado el coste del ciclo de vida (LCC) como la metodología de selección de inversiones más avanzada para contribuir a la eficiencia del gasto militar, lo que representa una especial oportunidad para los investigadores considerando la obligada austeridad y las restricciones presupuestarias de los gobiernos. En cualquier país, la viabilidad del LCC exige el previo cumplimiento de los requisitos establecidos por tales organismos para la aplicación de este modelo. El objetivo del presente trabajo reside en identificar las mejoras necesarias para posibilitar la implantación del LCC en los sistemas de evaluación económica de las Fuerzas Armadas de España. A tal fin, hemos estudiado la adecuación de los actuales sistemas españoles a los requerimientos del LCC, realizando, además, un análisis comparativo con los sistemas de países europeos y norteamericanos, lo que nos ha permitido identificar reformas de adaptación dirigidas a alcanzar la factibilidad de este modelo en el Ministerio de Defensa español, sobre la base de las debilidades y fortalezas detectadas en nuestra investigación empírica.

Suggested Citation

  • Navarro Galera, Andrés & Ortúzar Maturana, Rodrigo Iván & Alcaraz Quiles, Francisco José, 2016. "La viabilidad del coste del ciclo de vida para la evaluación económica de inversiones militares," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 169-180.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:2:p:169-180
    DOI: 10.1016/j.rcsar.2015.06.001
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    References listed on IDEAS

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    1. Julien Malizard, 2014. "Defense Spending and Unemployment in France," Defence and Peace Economics, Taylor & Francis Journals, vol. 25(6), pages 635-642, December.
    2. David Kirkpatrick, 2008. "The Future Of Uk Defence Research," Defence and Peace Economics, Taylor & Francis Journals, vol. 19(6), pages 479-491.
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    More about this item

    Keywords

    Coste del ciclo de vida; Inversiones militares; Eficiencia; Evaluación económica de proyectos gubernamentales; Life cycle costing; Military investments; Efficiency; Governmental-projects economic assesment;
    All these keywords.

    JEL classification:

    • H43 - Public Economics - - Publicly Provided Goods - - - Project Evaluation; Social Discount Rate
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • H59 - Public Economics - - National Government Expenditures and Related Policies - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H43 - Public Economics - - Publicly Provided Goods - - - Project Evaluation; Social Discount Rate
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • H59 - Public Economics - - National Government Expenditures and Related Policies - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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