Controlling the Defence - Balanced Scorecards and Costeffect Ratios for Military Units

In this report the possibilities of using key ratios as systematic tools of the Defence Ministry to manage the defence sector are studied. Balanced scorecards and an integrated cost and effect evaluation of military units have been identified as being of being of certain interest. The report concludes that balanced scorecards as well as cost-effect relations for military units could be plausible tools of strengthening the ministry´s control of the defence sector. It is essential though that such tools are combined with an emphasized focus on analysis and evaluation. Key ratios are to be regarded as complements to active management and conrol, not as substitutes.