Editor’s Note: Kary Shumway is the founder of Beer Business Finance and Craft Brewery Finance, online resources for beer industry professionals. He has worked in the beer industry for more than 20 years as a certified public accountant and a chief financial officer for a beer distributor. He currently serves as CFO for Wormtown Brewery in Worcester, MA. Craft Brewery Finance publishes a weekly beer industry finance newsletter, offers guidebooks on topics such as cash flow planning and basic budgeting, as well as an online course on improving taproom profits. The newsletter — with a free trial, industry guides and resources — is available at www.craftbreweryfinance.com. Brewbound readers can expect to see regular columns from Shumway in the coming months as we work together to bring beer industry entrepreneurs more in-depth insights aimed at improving the financial results of brewery businesses. The U.S. beer market is quickly approaching 7,000 small and independent craft breweries, and trade group the Brewers Association (BA) estimates that as many as 3,000 are still in planning. Those figures have led some within the industry to speculate whether the market is oversaturated, e...