Cost management: a management tool
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Abstract
The “cost” is made up of the amount of the required resources to carry out a specific activity, monetary assessed. An efficient management of costs may con-tribute to an effective management in any kind of organization. The aim of this article is to introduce the Management of Costs as a functionable Management Toll for the Brazilian Army, specially on Budgetary Planning, Analysis and Deci-sions. Some concepts adapted to the real-ity of the Brazilian Army will be present, emphasizing the following aspects: Total Cost (Systems Engineering), Direct and Indirect Costs, Fixed and Variable Costs, Costs Center, Breakeven Point, Transpor-tation Costs and Storage .
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