Cost Management for the Naval Sector A Proposal from ABM

This book aims to conceptualise Total Quality Management (TQM) and Activity Based Costing/Activity Based Management (ABC/ABM), as well as to present, in a systematic way, a suggestion for implementing a cost management methodology in a company in the naval sector. In this work, greater emphasis will be given to the relevant aspects of ABC/ABM, that is, how the concepts and techniques of this methodology were translated. TQM was used only as a support, that is, creating an environment necessary for the practice of the new costing system. In this book, it will be possible to observe the consistency between the implementation practice and the theoretical proposals. Basically, the study aims to contribute, through the demonstration effect of the case study, to raising executives' awareness of the difficulties and opportunities offered by the implementation of an ABC/ABM system integrated with TQM in an organisation.