The Barcelona star is suspended for the Selecao's first two World Cup qualifiers but has been added as a 24th member of the squad for September's friendlies.
Brazil captain Neymar has been named on standby for September’s Chevrolet Brasil Global Tour fixtures with Costa Rica and the USA.
The Barcelona star missed his club’s UEFA Super Cup victory over Sevilla this month after contracting the mumps.
He is also suspended for Brazil’s first two World Cup qualifiers, against Chile and Venezuela in October, but Dunga says he may play a part next month after being named as the 24th member of the squad.
"The list has 24 players that we can use anytime," Dunga said. "Neymar will stay off two weeks so let's see if he will return in a condition to play against Costa Rica. We are already taking another player to cover any unforeseen circumstances.
"Neymar is a reference. If we were only thinking about the first two matches of qualification, then we would not take him, but we are thinking about every game."
The 23-year-old will miss the qualifiers after receiving a red card against Colombia in June's Copa America.
"We want to see how the team works with and without him," Dunga added. "Time is short, we have to work options. So any time must be used. No coach would leave Neymar out."
The five-time world champion will meet Costa Rica at the Red Bull Arena in Harrison, NJ, on Sept. 5 before travelling to the Gillette Stadium in Foxborough, MA, for a clash with USA on Sept. 9.
