Cost management: a management tool

Authors

  • João Santana Redondo Tenente-Coronel do Serviço de Intendência do Exército Brasileiro

Keywords:

management of costs, man-agement toll, budgetary planning

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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How to Cite

REDONDO, João Santana. Cost management: a management tool. Coleção Meira Mattos: revista das ciências militares, [S. l.], n. 15, 2007. Disponível em: https://ebrevistas.eb.mil.br/RMM/article/view/273. Acesso em: 12 feb. 2026.

Issue

No. 15 (2007): CMM/PADECEME 2º Quadrimestre de 2007

Section

Scientific Articles

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