DESIGN OF AN OPERATIONAL COST MODEL FOR THE ARMY BASED ON POTENTIAL MILITARY CAPABILITY FACTORS (MERODISI)

Abstract

This article approaches he problem generated by the limited capacity to obtain the operational costs of the activities developed for the Land Force, due to MERODISI factors, which directly influences the Institution´s management.
The purpose of this paper is to contribute with an alternative solution, by methodology that improves the current costing system, involving the military capability factors. In order to elaborate the research, analytical descriptive research was used, a theoretical framework was developed with the most important concepts related to the MERODISI military capability factors and a diagnosis of the current situation was made to establish which cost concepts exist in the Institution. Subsequently, the synthesis and isolation of the variables was obtained (comparison through the Benchmarking tool with the Chilean Navy) to finish with the design of the model operational costs.