FEASIBILITY ANALYSIS FOR CRAFT BEER PRODUCTION IN THE STATE OF SANTA CATARINA. AIMING FOR A COST COMPARISON BETWEEN PRODUCING YOUR OWN PRODUCT OR OUTSOURCING PRODUCTION

Abstract

The growing demand for quality beer by Brazilians has been bringing as a consequence the expansion of the craft beer production market. Innovation and quality are key factors to win over consumers who are increasingly demanding, looking for differentiated products. In this sense, the present research consists of a case study of a microbrewery located in Florianópolis/SC, which sought opportunities to expand production, which initially produced its own and migrated to outsourced production. This case study consists of comparing the methods of own and outsourced production, in order to analyze the best cost-benefit, considering the direct and indirect costs as a starting point to compare both methods, through the analysis of production costs and define which method has the best cost-benefit, as well as which should be adopted by the brewery. As a result, there is an average cost per liter manufactured for the company's own production of R$ 5.11 (five reais and eleven cents) and through the outsourced company an average cost per liter manufactured of R$ 5.39 (five reais and thirty-nine cents), with a difference of R$ 0.24 (twenty-four cents) per liter manufactured. To set up the factory, with a production capacity of 6,000 (six thousand) liters per month, a total amount of R$ 300,000.00 (three hundred thousand reis) was disbursed, while in the outsourced plant, there is no production limit. Today the brewery is selling an average of 10,000 (ten thousand) liters per month, that is, 4,000 (four thousand) liters more than through its own production. To produce at the outsourcer, it is enough to pay the average industrialization fee, of R$ 4.00 (four reais) per liter manufactured and plus the average cost of raw material of R$ 1.39 (one real and thirty-nine cents). Thus, analyzing all the data collected, it was seen that due to the limitations of own production and the high cost of setting up the factory, the cost-benefit of outsourcing production is better and more viable for the craft beer producer in Santa Catarina.