Authors

Allen R. Smart

Document Type

Article

Publication Date

1912

Abstract

The up-to-date brewer is compelled to follow the precepts of other manufacturers and give careful attention to the accounting system and ascertain accurate costs in each department, in order to successfully show satisfactory profits. It is no longer sufficient to know the cost of brewing, distribution, taxes, administration expenses and interest per barrel, but it is essential for the modern brewery manager to know the cost for each department, separately, before he can hope to successfully compete with other concerns. He must know exactly, what it costs per barrel in wagons for city keg beer; what it costs in the car for shipping keg beer; what it costs per dozen or case on the wagon for city bottled beer, and what it costs per dozen for bottled beer packed and put in car for the shipping trade. He must also know the cost of distribution and collection for the city, divided between keg and bottled beer, and the cost of selling and collection on shipping beer. Original item in Boxno. 0409

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