The primary aim of this study was to investigate the role of military expenditure, which plays a vital role in the national defence of a country. Another purpose was to determine objectives and measures that describe the management strategy of the military resources via four Balanced Scorecard perspectives. Finally, implementation in the IT area concerning new methods and techniques (the new IT software platform) was examined in the study. The background for the book was an inductive study and review of existing management systems. The originality of the proposed innovation lies in its scientific approach, based upon a mathematical model built using the Utility Function principles. The results showed that this model can be used as a process for identifying the most appropriate variables required for effective monetary allocations with an emphasis on perspective development for planning defence spending. The principal conclusion is that this book synthesizes the divergent strands of the research which have the potential to transform the proposed model into a powerful strategy planning tool.