2026-06-122026-06-122025-06-20SIQUEIRA, Marina Andréa Alves. Custo de oportunidade da não legalização da produção de cannabis em larga escala no Brasil. 2025. 29 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2025.https://repositorio.bc.ufg.br//handle/ri/30663This study aims to analyze the opportunity cost of not legalizing cannabis on a large scale in Brazil. The research adopts a qualitative and quantitative approach, through the joint analysis of historical events, from the prohibition to the present day, in which there is a global trend towards legalization, of economic events, with the impacts of cannabis in Brazil, bringing together the sectors that can benefit, and of accounting events, relating data for interpretation. Based on the data obtained, the opportunity cost was calculated for the years 2014 and 2024, verifying its existence and the relationship between the variables analyzed. The results indicated that there is, therefore, a choice today for the less advantageous scenario over the most advantageous one for the topic of cannabis in the country. However, due to the prohibition, there is a data gap and an unexplored potential for studies and markets to be still developed.porAcesso Abertohttp://creativecommons.org/licenses/by-nc-nd/4.0/PotencialCenárioProibiçãoPotentialScenarioProhibitionTrabalho de conclusão de curso de graduação (TCCG)