Craft beer brewing costs
The accounting of beer brewing costs is an important part of the cost management of beer companies. The correct accounting of beer costs can provide beer company managers with cost information in a timely and accurate manner, which is convenient for managers to make scientific and reasonable cost prediction, cost decision-making, cost analysis and cost control.
Beer brewing costs the calculation object
Since the beer production process is mainly divided into three major steps: saccharification, fermentation and packaging, it is usually required not only to calculate the cost according to the beer variety, but also to calculate the cost of each step according to the production steps, so as to facilitate the analysis of the implementation of the beer cost plan for the beer company Provide information, so its cost calculation object is the three production steps and its cold wort, tender beer and various beer products.
Beer brewing cost accounting items
1. Direct materials: refers to the main and auxiliary materials and packaging materials for brewing that are directly used in beer production. The main materials for brewing include malt, hops, yeast and water; commonly used auxiliary materials include rice, corn, wheat, starch and sugar; packaging materials include cartons, plastic molds, beer bottles, cans, trademarks, bottle caps and other packaging materials and sealing Adhesive tape, casein glue, chemical glue, coding ink, coding diluent, ink cleaning agent and solvent are all packaging accessories.
2. Fuel power: including coal, electricity, steam and other energies consumed in the production of beer.
3. Direct salary: generally includes the salary and other expenses of the first-line production staff of brewing and packaging production.
4. Draft beer brewing and manufacturing costs: refers to all other costs for the brewing and packaging production workshop to convert barley raw materials into finished beer. Including indirect materials, indirect salaries and other manufacturing expenses. Indirect materials mainly refer to machine lubricants, repair parts, detergents and adhesives in brewing and packaging workshops; indirect remuneration mainly refers to the remuneration of workshop management personnel, maintenance personnel, and inventory custodians; other manufacturing expenses mainly refer to workshops and workshops. Equipment depreciation expenses, insurance expenses, gas supply expenses, lighting expenses, power expenses, office expenses, water and electricity expenses, and expenses incurred to maintain the company’s operations.
Craft/draft beer brewing costs this calculation period
Under continuous production conditions, raw materials are continuously input, and the semi-finished products of the previous step are continuously transferred to the next production step. During the production process, there is always a certain number of brewed products that cannot be divided into the production cycle. According to cost accounting requirements, beer costs are generally calculated on a monthly basis at the end of the month. The cost calculation period is the same as the accounting reporting period, but different from the production cycle.
Others in fresh beer brewing costs
1. The cost of raw materials for flavor beer brewing
Since beer production is carried out in steps. The semi-finished product in the previous step is the processing object of the next step, that is, the raw material. In order to calculate the cost of semi-finished wort, tender beer and finished beer, it is necessary to adopt a certain method to reduce the production cost. Carry over between steps.
2. Craft beer brewing belongs to assembly line production, the production process is long, and it is often completed one after another over a month, and each step has products in the brewing process. The products in progress at the end of the month are mainly the products in the fermentation process, and the quantity is very large. Therefore, when calculating the product cost of each step at the end of the month, the production cost collected in this step should be allocated using the equivalent yield method, the quota cost method and other appropriate allocation methods. Distribute between products.
Finally, through the principles and methods of beer cost accounting, the correct and reasonable collection and allocation of materials and labor costs consumed in the beer production process, and calculate the beer manufacturing cost, can help beer companies to reveal cost management problems and find out the rise and fall of costs. And formulate corresponding measures to effectively control costs.
If you want to know more about beer brewing costs, or if you have a plan to open a brewery, our company can help you build a beer brewing factory, provide complete equipment design, production, installation, and commissioning training services and turnkey projects
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