Іn order to thoroughly justify decisions in the management of the activities of military units, aimed at achieving certain goals with the rational use of available resources, the possibility of using the provisions of the factor approach is considered. It ensures within the defined centers of factor responsibility decision-making on the implementation of measures to achieve the desired result of the activity of the military unit on the basis of the "effect-cost" criterion. The essence of factor management is formulated, which consists in the fact that for any object of management, a generalized indicator of the results of its activity is formed, which is presented as a function of indicators of individual factors: types, parties, conditions of activity. For the action of each factor, relevant units of the object or officials, so-called centers of factor responsibility, are appointed, who coordinate the action of the controlled factor in all functions of the management cycle, from planning to obtaining and analyzing the final result. A scheme for managing the activities of a military unit is proposed, which is based on a factor approach. The methodical apparatus for its implementation is being formed, which includes: the formation of a general indicator of the results of the military unit and its structural divisions, the construction of a factor system and the determination of the centers of factor responsibility; conducting an analysis of the results of the military unit's activities for the reporting period in order to determine reserves for their improvement; substantiation of the desired result of the activity of the military unit and units for the planned period in quantitative terms; formation of a list of measures for the implementation of identified reserves and selection of their optimal composition to ensure the desired result. The implementation of the management scheme is completed by delivering the selected measures to the executors, organizing their implementation, implementing motivational measures, implementing ongoing control and, if necessary, carrying out corrective actions.