Analysis of the contribution margin by distribution channel in an artisanal brewery reception of originals: 06/04/2020

Suelen Inácio Machado, Januário José Monteiro, Andréia Cittadin

Research output: Contribution to journalArticlepeer-review


The article aims to present the determining factors to carry out an analysis of the contribution margin by distribution channel of an artisanal brewery that is located in the south of Santa Catarina. The research methodology used is descriptive, carried out by means of documentary analysis, using an essentially qualitative approach, carried out in a single case study. In order to achieve the proposed objectives, the costs of production, marketing, and distribution of products were mapped through the application of the variable costing method to analyze the contribution margin by distribution channel focusing on the southern region of the country. Based on the comparative analysis between the contribution margin of the distribution channels: Self-Service and Distributor. Focusing on the 355ml beers of the Alfa, Beta and Gama brands, it was possible to conclude that the brewery has greater profitability when selling to the Self-Service channel, the products of Alpha brands for Santa Catarina. However, it is essential to highlight the importance of cost accounting as providers of information for decision making regarding the strategic positioning and optimization of negotiations carried out by the commercial sector.

Original languageEnglish
Pages (from-to)296-316
Number of pages21
JournalCustos e Agronegocio
Publication statusPublished - Aug 2021


  • Contribution margin
  • Craft Beer
  • Variable Costing

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