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Managerial Accounting Project

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Managerial Accounting Project

  1. 1. Managerial Accounting Project Business Plan By: Nathan Berger Georgia Mountain Brewing LLC “Where beer meets Southern Hospitality”
  2. 2. Table of Contents 1. Mission Statement 2. Executive Overview 3. Company Overview 4. Business Environment 5. Company Description 6. Marketing Strategy 7. Financial Review 8. Action Plan
  3. 3. Mission Statement Georgia Mountain Brewing LLC is a company dedicated to creating quality craft beer and excellent southern cooking for friends and families in Clayton, Georgia. We will strive to produce wonderful service that represents good ole southern hospitality at the brewpub. Our menu is very diverse, from exquisite fried chicken salads to burgers and foreign treats. The menu does mainly focus on southern fare in order to match our brand as a Georgia brewpub in the south. We will also provide a unique array of house brews that complement our wonderful menu. These beers will consist of brown ales, stouts, IPA’s, and even some German varieties such as a kolsch. Starting out we will offer 4 unique beers from our menu. They are mocha brown ale, midnight snack oatmeal stout, a rye IPA, and a hefeweizen called summers love. We will also have a selection of red and white wines, liquor, and imported craft beers. Our goal is to provide our customers with a unique experience of great southern hospitality, which means great food, great beer, great people, and of course music with a dance floor. Our location will put us in Winder, GA, located across the street from the AMC movie theatre in the brand new shopping center. By allowing our customers ample parking, we expect to have a significant crowd of loyal customers as well as a high amount of foot traffic coming from the movie theatre. Our unique beers, food menu, and popular dance floor will attract all kinds of beer lovers, as well as people who just want to go out and have a good time. Our goal is to make a sanctuary of fun for all those in our community.
  4. 4. Executive Overview CFO and Founder: Nathan Berger I am responsible for handling financial reporting, taxes, payroll, and all accountant responsibilities for the company. I have a background in homebrewing, brewery experience, and an educational background in business. CEO and Bar Manager: Sally Sue Sally will be responsible for managing the bar and waitressing staff for providing efficient turnover on tables and keeping a sufficient draft list of house beers on tap. This will require cleaning draft lines, glassware, and keeping up with tickets at the bar. Head Brewer: Billy Billy will be responsible for keeping up inventory for brewing ingredients, building recipes, and brewing the beer in the brewhouse. He will also be responsible for getting the beer into brighte tanks for serving and cleaning of the brewing facility. Head Chef: Paula Dean Paula will be responsible for managing the kitchen staff, maintaining an authentic food menu, and maintaining the food orders made throughout the brewpub.
  5. 5. Company Overview Line Cook Prep Cook Suez Chef (2) Bartenders (4) Dishwashers (4) Waiters/Waitresses: 12 Assistant Brewers (2)
  6. 6. Business Environment The craft beer environment has significantly grown with a huge market share in the American beer environment. In North Georgia there is no brewery or brewpub in the vicinity of Clayton city. Therefore the competition is very limited against our brewpub which consists of a great variety of craft made beers from stouts, porters, pale ales, kolsch’s, IPA’s, and a wide variety of seasonal styles. We will be complementing our brews with a gourmet menu of burgers, southern fare, and wonderful sides and vegetables. The local mountain community and tourism from Atlanta, Georgia, will provide great foot traffic for the brewpub. We expect tourism to be a huge success for our company and help drive sales throughout the year. We will have competition as far as restaurants go in the city of Clayton. We will be competing against the Universal Joint, Rumor has It, Ishy’s Bar and Grill, Wicked Pig, and some other local restaurants in the down town area. We will also be competing against two new upcoming resteraunts in the area for serving craft beers. However with our exceptional menu and proprietary beer, we will provide more sales and a better consumer experience. The brewpub will offer tours, events, music, tastings, and sponsor homebrew competitions to allow consumers an exceptional experience like no other.
  7. 7. Company Description In Georgia a brewpub is allowed direct sales to consumers without going through a distributor for on premise consumption. This means that our taproom at Georgia Mountain Brewing will be pouring our house-made beers directly to consumers. In order to be classified as a brewpub we must make up a large percentage of our sales with food. We will be offering a wonderful menu that is shown below that pairs very well will our beer menu and it consists of a variety of spices, southern dishes, and fresh made ingredients. The brewpub will operate a fully staffed kitchen, taproom, operational brewery, and outdoor beer garden. This allows for our consumers to enjoy our house made beers with a wonderful food menu. We will also be offering tours for customers who would like to see the operations of the brew house and meet the amazing brewers that make this pub operate. Customers can ask questions, see how the breing process works, and learn some history of the company. The outdoor beer garden will feature a wonderful seating and dancing area, a music stage for music performances, and an beautiful landscaping that appeals to the North Georgia scenery. There will also be a counter for selling brewpub glassware, T-shirts, and miscellaneous accessories for customers to take home. The head brewer will manage the brewing procedures of the brewpub. This way production can be ,anaged efficiently and be completely separate from the kitchen. The head chef will manage the kitchen operations and collaborate with the head brewer for beer and food pairings. As the food and beer is being handled, the bar manager will manage all customers at the bar, at tables, and delegate an assistant manager for the outdoor beer garden management. This way all work is divided up between the managers with their employees, making the process fluent and efficient. Managing a brewpub is basically running two businesses as one so our
  8. 8. communication will be the most important process. We will use a point of sales system for food ticketing, retail merchandise, and tickets for special events at the brewpub so that all systems will collaborate with eachother. Marketing Strategy Our customer base will be targeted towards craft beer coinsures who are in their mid 20’s and older. This type of customer base tends to have a higher income and is usually in the middle class tax bracket. This way we can charge more for food and pint sales putting our margins at a high profit. We will utilize social media such as facebook, twitter, Instagram, and even snapchat to engage with our customers online. We will also have a web site with a constantly updated tap menu and food menu. This way customers will know whats on draft and any kind of special e vents that are coming up at the brewpub. Georgia Mountain Brewing will hosts music performances in the beer garden, hosts homebrew tastings for the local homebrew club, offer special tap takeovers by local breweries, and do special beer dinners unique to the South. We wanty our brewpub to be more than just making wonderful craft beer, we want it to be a sanctuary for all to come and have a good time. That is why our social media is key for most of our advertising. This will also keep our marketing costs down so we can operate with a higher income.
  9. 9. Financial Review
  10. 10. Works Cited 1. (n.d.). Retrieved April 04, 2016, from 2. Brewery Calculator | Crawford Brewing. (n.d.). Retrieved March 20, 2016, from 3. Cantwell, D., & Cantwell, D. (n.d.). The Brewers Association's guide to starting your own brewery. 4. BT - From Dreams to Reality -- A Brewpub Feasibility Study Is the First Step to Liquid Gold. (n.d.). Retrieved March 25, 2016, from 5. Brewery Business Plan. (n.d.). Retrieved February 12, 2016, from 6. Brewpub. (n.d.). Retrieved March 23, 2016, from 11/Brewpub.html 7. Direct Labor Budget - AccountingTools. (n.d.). Retrieved February 18, 2016, from