This paper explores the potential applications of cost-benefit analysis in the evaluation of investments in military technology. The study assesses the limitations of cost-benefit analysis (CBA) in the defence sector and discusses ways to adapt its methodology so that it better reflects the specific characteristics of defence planning, the uncertainty of the security environment, and the operational realities of the armed forces. Using selected simplified model examples, the paper demonstrates that CBA cannot serve as a mechanical tool for optimal decision-making; however, it can significantly contribute to structuring the decision-making problem, transparently comparing alternatives, and supporting allocation-rational decision-making, including the monetization of intangible outputs in the context of defence.
The military forces and means are used to fulfill humanitarian tasks of civil protection and to fulfill the tasks of the Police of the Czech Republic in serious situations endangering lives, health, property, or the environment. If the responsible administrative authorities, territorial self-governing bodies, fire protection authorities, or military rescue units are unable to provide rescue work or liquidate the consequences of a disaster on their own, the military is called. In addition to conventional defense tasks, it is therefore necessary to ensure the overall preparation of all components of the army for the performance of other tasks in cooperation with civilian authorities in their own territory. The paper focuses on the issues of civil-military cooperation, active advances and current capabilities of the Army of the Czech Republic in providing cooperation in rescue and liquidation work in the regions of the Czech Republic. The analysis of this issue identified the key aspects and for the subsequent determination of the evaluation criteria, the multi-criteria method was applied. The authors suggest certain procedures for updating the current situation that could be applicable in practice.