The Kumeh maneuver was a standard Starfleet tactical strategy used by Federation starships during battles in the 24th century.

In 2365, during a Starfleet battle simulation , Captain Jean-Luc Picard ordered the Kumeh Maneuver to be used against Commander William T. Riker's vessel USS Hathaway. Lieutenant Worf countered with the Talupian maneuver. (TNG: "Peak Performance")

According to the script, Kumeh was pronounced as "koo-mah".
According to the Star Trek Encyclopedia (4th ed., vol. 1, p. 447), this was a "combat maneuver in which one sublight space vehicle maneuvers behind a planet to avoid detection by another."