Ash in Perth
Barrow Boys Brewing
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Going to a bigger brewery with taller fermentors (for example) certainly changes fermentation profile somewhat given the exact same grain bill.
Commercial savings as posts above are more likely the culprits though imo.
I remember reading about this after a large brewery expanded and bought a set of tall lager style fermenters for brewing ales. They ended up only half filling them to get the same fermentation profile for one or more of their beers. Keeping the height/diameter ratio the same is very important for yeast focused beers like Belgians, Wheats, etc. Probably less important for lagers and cleaner ales but its worth thinking about for sure..
The accountants get control and its all over!
Not if they are a decent accountant... The raw ingredient costs in brewing (especially hops) are only one of the few costs, along with machinery maintenance, energy, land, logistics, marketing, TAX, TAX, TAX, TAX and some more TAX. Reducing hopping slightly and trying to fool the drinkers will make no real profit increase. This point would only be applicable for the MASSIVE volume beers that most of us would not drink.