Hop-portunity lost? Spetz Brewery considers a pale future

Abstract

Small enterprises often struggle with determining the profitability of its product offerings. In some circumstances this may be complicated by the feelings / intuits of the founder of the business. Hop-portunity Lost? is a case study that examines challenges faced by Moncton, NB based Spetz Brewery and sister operation Winexpert, and seeks to provide opportunity to evaluate a business from a managerial accounting perspective to determine whether the business is profitable (and should continue) or unprofitable (and should be shut down).