Interpretação dos custos envolvidos na produção do fermentado de jabuticaba produzido por uma cooperativa no semiárido alagoano

Abstract

The goal of the study is to interpret the costs involved in the production of fermented jabuticaba, produced by a cooperative in the semiarid region of Alagoas. The theory used is linked to cost accounting, on its terminology and classifications. Regarding the methodological procedures of this qualitative, descriptive-interpretative study, the field research took place between May and July of the year 2022, collecting data on the production of the year 2021 and the first semester of 2022, through unstructured interviews with one of the cooperative's managers. The study shows that: the production of the fermented product goes through 10 stages in order to be commercialized; production in the first half of 2022 exceeded that of the last 3 years; labor represents the largest production cost involved in manufacturing; and two types of fermented are produced, the dry and the mild, in which 80% of the total production is of the second type and that of these fermented products, the dry one has a unit cost of production in the amount of R$8.65 and the mild one of R$ $9.05. Through the interpretations, it was observed that the activity is viable for the cooperative and that with good cost management it helps to reduce expenses, thus achieving a more advantageous result. Therefore, an electronic tool was improved for this type of control.