CRB 240 - Brewing Operations & Regulatory Affairs

A student must be 18 to enroll in this course.

1. *Upon completion of this course, the student will have reliably demonstrated the ability to comprehend Brewery Finance & Accounting (specifically concerning inventory management, brew schedule, & sales trends).
   1. *The student will use GAAP- Generally Accepted Accounting Practices (in accounting) with specific use of the following accounting tools.
      1. Balance sheets (Evaluate balance sheets)
      2. Key ratios (Use Liquidity Ratios, Inventory turnover ratio, Gross margin ratio, Operating margin ratio)
      3. Income statement (Assess Profit & Loss and build a budget)
      4. Interpreting financial statements (Determine if a brewery is making money)
   2. Finding the breakeven point for each recipe & compute costing beer (GAAP)
   3. Pro forma–sales projections (coordinate w/ inventory management in Brewery Management) (GAAP)
   4. Taxes Complete excise records for Michigan and federal governments (TTB, Michigan Liquor Control Commission)
2. *Students will determine how to best implement sustainable practices in a professional brewery and outline the importance of sustainability [demonstrated through quizzes]. [IBD Environment and Utilities - Section 8]
   1. Areas of focus for sustainable practices (CO₂, spent grain, chemical, and water reduction)
   2. Examine the costs & benefits of being sustainable
3. *Students will understand the legal and regulatory compliance required for professionally licensed breweries. [Brewers Association, TTB, Michigan Liquor Control Commission]
   1. Learn about the 3-tier system in the U.S. [TTB, MLCC]
   2. Identify TTB, State & local regulations [TTB, MLCC]
   3. Compare the license types [Brewery, brewpub][Brewers Association, MLCC]
   4. Discover federally regulated label requirements for packaged beer [TTB]
   5. Examine business structures to determine the best ways to start and grow a business [GAAP]
   6. Explain trademark law and how to protect trademarked items [TTB]
   7. Outline the use of intellectual property [TTB, U.S. Patent and Trademark Office]
   8. Interpret OSHA regulations and learn to protect your employees while being compliant by utilizing the tools below [OSHA, TTB, Brewers Association]
      1. Safety Manual [OSHA, Brewers Association]
      2. SDS [OSHA, Brewers Association]
      3. SOPs [OSHA, Brewers Association]
      4. TTB [TTB]
      5. Excise Taxes [TTB]
   9. Summarize legal work needed when selling beer offsite [TTB]
      1. Determine when a recipe submission is required [TTB]
      2. Obtain label approval from TTB using COLA submission [TTB, U.S. Patent and Trademark Office]
      3. Calculate nutritional analysis required by the FDA for all beer sold to restaurants with 20 or more locations  [FDA, Brewers Association]
      4. State Level [Michigan Liquor Control Commission]
   10. Calculate state and federal excise taxes [TTB, Michigan Liquor Control Commission]
   11. Explore other regulations that brewers must follow [Brewers Association, TTB, OSHA, Michigan Liquor Control Commission]
4. *Analyze market trends; how do these impact sales, distribution & marketing? [Brewers Association]
5. *In-depth examination of distribution & sales - Identify growth Options. [IBD Section 8 - Engineering and the Environment, Brewers Association]
6. *Learn the basics of building/expanding your brewery. [IBD Section 8 - Engineering and the Environment]
7. *Learn the importance of DEI - Brewing/Hospitality Industry Specific. [Brewers Association]

*All course learning outcomes are assessed via CLO assessment measures listed in the mandatory CLO competency assessment section.

1. Week 1
   1. GAAP- Generally Accepted Practices (in accounting)
   2. Balance sheets
2. Week 2
   1. Key ratios
   2. Income statement (Profit & Loss)
   3. Interpreting financial statements
3. Week 3
   1. Finding breakeven & costing beer
4. Week 4
   1. Pro forma–sales projections (coordinate w/ inventory management in Brewery Management)
   2. Taxes
5. Week 5
   1. Co-products
   2. Costs & benefits of being sustainable
6. Week 6
   1. 3-tier system
   2. TTB, State & local regulations
   3.  
7. Week 7
   1. License types
   2. Label requirements
   3. Business structure
   4. Excise Taxes
8. Week 8
   1. Trademarks
   2. Intellectual property
9. Week 9
   1. OSHA
      1. Safety Manual
      2. SDS
      3. SOPs
      4. TTB
      5. Excise Taxes
10. Week 10
    1. Recipe Submission
       1. COLA
       2. FDA - Calories
       3. State Level
    2. Other
11. Week 11
    1. Market Trends Impacts
       1. Sales
       2. Distribution
       3. Marketing
12. Week 12
    1. Distribution and Sales
       1. Three Tier
       2. Growth Options
       3. Michigan Sales Certificate
       4. Packaging and Pricing
13. Week 13
    1. Building/Expanding your Brewery
       1. Water
       2. Electric
       3. Gas
       4. Sewer
       5. Compressed Air
       6. Useable Space
       7. Types of Equipment
       8.  
14. Week 14
    1. DEI - Brewing/Hospitality Industry Specific
    2. Exam

• Lecture/Discussion: 20-30% 
• Demonstration/Coaching: 15-25%
• Lab Demonstration/participation: 30-45%
• Group Work/Work Team: 10-20% 
• Oral Questioning: 5-10%
• Practical Performance: 10-20%

• Students must be 18 years or older to enroll in this course.

Secchia Institute for Culinary Education Departmental Sign-Off Sheets:

• Alcohol Consumption Policy
• Photo Release
• Attendance Policy
• Grooming Policy
• Student Handbook

• No Stakes Assessments:
  • Engagement
  • Activities 
  • Group Work
• Low Stakes Summative/Formative:
  • Quizzes (multiple choice, fill-in-the-blank, true/false)
  • Lab Exercises
  • Assignments (analysis, written response, application)
• High Stakes Summative:
  • Exams (multiple choice, fill-in-the-blank, matching, true/false, multiple answers)