I guess it depends on your size, but I feel like a fairly small brewery might put this cash to better use on a bright tank or more hops.
Excel can do everything you need, if you have a strong grasp of accounting. The more heavy-lifting a program does, the less knowledge you need. You really, really need to keep close track of your finances if you're a small brewery on a tight budget. I'd say if you really have no idea how accounting is done in manufacturing, Orchestrated Beer is worth the money.
But, one must be fairly proficient in excel. I do OK, but certainly not well enough to suit my needs. One reason I was hoping someone would share a spreadsheet they ahve created. I have some friends int he accounting department at work, and two guys seem very willing to help. Of course it will cost me a couple growlers. But really, that's a good deal. They are coming over this weekend, to take my haphazard spreadsheets, and turn them into one cohesive product.
I love brewing beer, and I love it when a complete strangers orders a second of the beer we brew. But, the business side of this is not for me. Probably why we will never grow past our 1bbl system.