Lager

Situation
Analysis
 A) Internal
environment
 
 General
characteristics:
 
  Mountain
Man
Lager
is
a
family
owned
brewing
company,
and
is
known
as
West
 Virginia’s
beer.
  Change
of
CEO,
as
the
founder
and
president
Oscar
Prangel
retires,
leaving
the
company
 to
his
son
Chris
Prangel.
  Due
to
changes
in
beer
drinker’s
preferences,
the
company
is
experiencing
a
decline
in
 sales
for
the
first
time
in
the
company’s
history.
  Mountain
Man’s
2005
revenues
are
down
by
2%
relative
to
the
prior
year

the stature of the subsidence in 2009, industry income declined 10.1% in 2009 to $1.9 billion. Income bounced back possibly in 2010 by 0.1% as the economy started its recuperation, and grew 2.2% in 2011 to $1.9 billion. Offers of spirits, wine and lager in eateries, bars and other authorized on-reason areas expanded 4.9 percent to reach $93.7 billion in 2011. Grown-up drink on-reason volume declined marginally in 2011 (- 1.1 percent). The on-reason channel represents one-quarter of aggregate grown-up

immigrated to all parts of the United States. They brought heaven and a place to drink it, lager and beer gardens. Lager was a welcome treat to colonist, who were used to the heavier ales common in England, with its bright crisp flavor it was great for drinking in the Districts humid summers. Despite the complexity to making lager, it grew in production becoming a staple of the American beer scene. Along with lager, germans introduced the beer garden a place where the working class would get together

the author Primo Levi describes the human relationships inside the Lager. In describing the gray zone, Levi discusses the different roles of prisoners assigned by the Nazi. The prisoners that did the work were seen as being more privileged which at the end of the day helped them get more food and live better. Therefore, the concept of the gray zone is analyzing the difference between the privileged and the non-privileged in the Lager. The difference can be seen by the tasks that the prisoners carried

Continue to manufacture an exceptional beer with a great brand name 2. Not lose sight of its loyal and core customer. 3. Will not erode sales of the core brand, Mountain Man Lager. 4. Maintain brand equity with the distinctive bitter flavor and slightly higher-than-average alcohol content of Mountain Man Lager. 5. Will not experience any cannibalization. Disadvantages: 1. Their current customer segment is a demographic that is aging rapidly, you can expect a shrink in sales.

information for strategic decisions like pricing and capacity management. ABC was considered throughout the preparation of the budget. We first identified the cost objective as the product line including; Premium Pale Ale, Blonde Lager, Harvest Lager, and Premium Lager. We then identified activities and cost drivers to complement our objective. They were as follows: Activity Driver(s) Sales demand Number of cases sold Brewing materials, machinery, and supervision Direct materials used, Machine hours

International Markets Bureau MARKET INDICATOR REPORT | JUNE 2010 Consumer Trends Wine, Beer and Spirits in China Consumer Trends Wine, Beer and Spirits in China EXECUTIVE SUMMARY INSIDE THIS ISSUE Consumer Trends 3 4 4-5 6 7 8 9 Total sales of alcoholic beverages in China were US $105.0 billion in 2009, a growth of 8.1% from 2008. On-trade* sales of alcohol in 2009 were reported at US $ 51.6 billion, with beer accounting for 40% of sales, wine 28%, and spirits 32%. Off-trade sales of alcoholic

Hops are one of the ingredients in beer that contains bitter flavor. Hops are flowers of Humulus lupulus and usually it is used in brewing. Hop plants have four main structures, which are strig, bracteole, bract, and lupulin glands. Lupulin glands contain resins and essential oils. Bitterness comes from alpha acids in lupulin glands. According to textbook (2012), hops have two basic market classes, bitterness and aroma. When hops are placed to the wort in the beginning of the boiling, it creates

Accounting Year 2 Graded Unit 2 Development Stage Moorland Brewery plans to expand its production to new lager called Puma. They found buyer for it and right now they need to develop stage of producing new beer. The first calculation must start from cost statement for the new product. Primarily there is need to find out how much ingredients brewery will need to produce 2 litre of lager, this amount give company a clue how much they will pay for one mashing of beer. Direct Material ( 2 litre

German Immigration and the development of the Beer Industry in America Many Germany’s immigrated to the United States in 1840. Repression initiated the emigration, due to the political unrest and the failed revolution of 1848, economic distress and political aggression forced many to flee Germany. Many that fled were young, educated or skilled from well to do families seeking political freedom, opportunity, land, and the wealth that the United States offered. The largest locations of German