SECTION 1
First are two business plans for a "state of the art" craft whiskey distillery. The first "DISTILLERY" spread sheet showing the cost of buying beer from a (local) mico-brewery to distill your whiskey. It has the number showing the cost of buying NGS to blend and make Gin. The second spread sheet show costs to operating a brewery to produce wash for your distillery and buying NGS to re-distill and make vodka. (I strongly recommend making you own beer wash).
Steel Valley Business Plan
Timeline
Distilling Equipment Manufacturers
The Whiskey Distillery Spread Sheet
Technical Books
Distillery Calc Sheet (Excel Spread Sheet)
Note, a whiskey still is not designed to distill vodka. A state-of-the-art craft vodka distillery require a large capital investment beyond the scope of these business plans.
SECTION 2
This simple spread sheet assumes that you have $371,600 cash in the bank. And, are willing to cut every corner to get your distillery open.
SECTION 3
This business plan is for the person who already knows how to make beer or wine. The spread sheet shows the cost of goods and profit that you can make at this entry level. The assumption is that you have a day job.
B&B Business Plan
Moonshine Spread Sheet
Bill Owens / American Distilling Institute
Dec. 2008