Application of costing methods: A case study in a retailer in the Triângulo Mineiro


  • Alexsandro Silva Solon Federal University of Triângulo Mineiro – UFTM, Uberaba, MG, Brazil
  • Fernando de Araújo Federal University of Catalão – UFCAT, Catalão, GO, Brazil
  • Flavia Barbosa de Brito Araújo Federal University of Uberlândia – UFU, Uberlândia, MG, Brazil



Costing Methods, Supermarket, Contribution Margin, Point of Sale


Goal: The aim of this article is to show the importance of applying costing methods to increase the contribution margin and decision-making, besides helping the company to become more competitive   against competitors.

Design / Methodology / Approach: This study carried out a case study of a quantitative nature, based on bibliographic works. He employed a semi-structured interview. The Direct / Variable Costing method was used to recognize points that could be improved. In addition, the data was organized into spreadsheets in the Office package.

Results: The results of the survey show at the end of the action survey that the company chose to outsource the raw material from its second item of highest revenue: cheese bread. With the change, the item increased its contribution margin by 30.16% and reduced costs by 77.98%, increasing the company's profit, reducing the product's equilibrium point from 54.14% to 4.14% of average daily production.

Limitations of the research: As limitations of the study, we highlight that the company passed on the already established costs for some products, so the costs were calculated considering this percentage.

Practical Implications:   Its practical implications are to demonstrate the importance of the relationship between costs and sales price as a decision-making strategy.

Originality / Value: The study contributes to the academic area and adds knowledge related to costs and sales price for the bakery sector, being useful for users and interested in the bakery sector and its costs.


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How to Cite

Solon, A. S., de Araújo, F., & Araújo, F. B. de B. (2021). Application of costing methods: A case study in a retailer in the Triângulo Mineiro. Brazilian Journal of Operations & Production Management, 18(1), 1–17.



Case study