Resource Allocation and Management in Defence: Need for a Framework

A K Ghosh

The question that faces governments and militaries the world over is how best to allocate resources for management of defence in the new age. This book, by Shri A.K. Ghosh who has an economics background, explores the framework for change in resource allocation and capability building. It emphasises the importance of introducing programming in Indian defence to serve as a link between defence planning and budgeting. Them is match between defence planning and budgeting needs to be connected by the introduction of resource constrained budgeting, having a multi-year perspective. The RMA, force modernisation, cost-benefit analysis,management of risks, and internal and external audits are among the many issues the author has provided a perspective on. It is argued by the author that defence needs to be viewed as a giant business and, where possible, business practices should be introduced. The book is recommended reading forth planners and decision-makers of defence management and will benefit readers from the armed forces as well. The lay readers interested in the subject of national defence and security will also find it useful and interesting.

A K Ghosh Amiya Kumar Ghosh (born September 1937) is an MA in Economics from the Delhi School of Economics. After a brief stint in a teaching assignment in the University of Delhi, he joined the Indian Defence Accounts Service in 1961. After various assignments in the field and in the Office of the Controller General of Defence Accounts at senior levels, he worked at the Ministry of Defence as Additional Financial Advisor and Joint Secretary. He took over as the Financial Advisor, Defence Services, in February 1994 and held that post till his retirement in September 1995.

Mr. Ghosh has two well-known books on defence budgeting and planning to his credit: India’s Defence Budget and Expenditure Management in a Wider Context (1996), and Defence Budgeting and Planning in India: The Way Forward (2006). After retirement, Mr Ghosh has served in numerous positions in an advisory and consultancy role. In the middle of 2006,

Mr. Ghosh joined the Centre for Air Power Studies (CAPS) as a Distinguished Fellow. He was appointed as Member of the Review Committee on the Defence Research and Development Organisation (DRDO) in March 2007 and worked as a Senior Consultant in the National Institute of Public Finance and Policy, on a project for the Administrative Reforms Commission, “Strengthening Financial Management Systems”.