The present dissertation is a case study that aims to map the contribution margin, expenses and profits on the distribution chain of domestic LP Gas in Brazil. The study focus on the mapping ofthe value chain starting at one ofthe 21 distributors ofLP Gas and their retails in a specific sales area. For the fixed costs and expenses mapping ofthe distributor and their retails the Activiy Based Costs -ABC were used. For the profit map the earnings before interest, taxes, depreciation and amortization -Ebitda were used. After the mapping the maio variables that explain the Ebitda ofthe distributor and their retails were identified. Furthermore, to identify the variables two regressions were made to explain the unitary profit (R$/cylinders) ofthe distributor and their more than 500 retails in a specific sales area. The results show an estimate of how the contribution margin, expenses and profits in the distribution chain of the domestic LP Gas in Brazil were divided between the distributors and retail in the year of 2007. Moreover, the variables that impact in the Ebitda formation were explained for the distributor and the retails in the case study. Furthermore, the dissertation discusses the potential of the profit pool map in the value chain during the text and conclusion.