Gestão de custos na produção de adubo orgânico por um agricultor familiar

Abstract

The study aims to build a cost management tool capable of helping family farmers to produce organic fertilizer. As an empirical perspective, the applied study is carried out in a municipality in the semiarid region of Alagoas and, to bring it closer to the local context, a theoretical perspective was inserted, linked to the following aspects: basic cost terminologies; cost classification; costing methods; and the sale price. To conduct the survey between August and November 2021, the methodology used was participatory action research (PA), whose collection tools were informal conversations in loco, direct observation, use of a logbook and contacts via whatsapp. Regarding description, interpretation and proposition, the collected data were matured with a theoretical perspective and then a cost tool (a spreadsheet) was built, which was adjusted and returned to the farmer for the production of organic fertilizer. As a result, through the method, a horizontalized relationship was created (an exchange) between the areas of accounting knowledge and local knowledge to produce a tool for contextual use.