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Tech. Q. Master Brew. Assoc. Am., January/February/March 1969, 6(1), 60-68 English  |  VIEW ARTICLE
Budgeting in brewing

D. B. Tuson

Abstract
Budgeting for the brewing department entails an attempt to project how production resources can best be utilized to obtain a given amottnt of production. Planning is done in such a way as to obtain the lowest possible cost and still meet established product quality standards.