Gestão de custos inerentes às práticas dos saberes da medicina popular: apuração dos custos de uma garrafada

Abstract

The objective of this research is, considering the practices of popular medicine knowledge, to determine the costs of the bottle. The applied method has a descriptive character, a qualitative approach, the procedure used is an unstructured interview, in addition to monitoring and observations in loco. The object of research are the four types of bottles elaborated with the use of medicinal plants. Using the absorption costing methodology, the resources used were classified into direct and indirect costs. After allocating the costs considered direct and apportioning the costs common to the four types of bottles, the results revealed that the bottle for prostate cancer has the highest cost, while the bottle for depression or high blood pressure has the lowest production effort. The realization of this study contributes towards highlighting the need for further research that seeks to help families that depend on the informality of their businesses and do not know properly the methodologies of control and calculation of costs.