Brewery Accounts

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Summary of Costs SUMMARY OF AVERAGE COSTS PER BARREL IN TYPICAL WELL-MANAGED BREWERIES, CAPACITY 150, 000 TO 400, 000 BARRELS ANNUALLY Cents per barrel Low High MATERIALS : Malt, glucose, flakes, meal, sugar 80 145 Hops 8 19 Water 2 4 Sundry materials I i MANUFACTURING COST: Labor, brewmaster, kettlemen, etc. , up to but not including rackers, not including re- frigeration and power 14 22 Fuel 6 9 Refrigeration expense, not including fuel 6 IO Depreciation of plant, not including floating coope...rage nor horses and wagons 7 8 Repairs (not renewals) 3 3 Light, insurance and taxes 6 10 SELLING EXPENSES : Collectors' salaries and exp.
30 36 " " (controlled trade) 9 l Bad debts (uncontrolled trade) 26 i 41 " " (controlled trade) 10 16 Miscellaneous 20 26 DISTRIBUTING EXPENSES : Repairs to packages, coopers' wages and mat'ls 8 9 Horse and stable (horse delivery) 20 26 Drivers' wages, ferries, tolls, etc. , and wagon rep.
28 3i Delivery by auto-truck not sufficient experience has been had to afford reliable data.


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