I have two different ways to look at the value of my beer...or brewing habit:
First: the reality of how much total money I spend on drinking. Before brewing I typically spent about $40 per week between beer & wine for home, and drinks when I was out. Now, my friends usually come to my house...the beer, wine & booze they bring has filled my cabinet. (because we drink my homebrew) I now brew about once per week @ $20 be batch...much more alcohol in the house, $20 less spent per week
Second: One of my favorite beer drinking conversations when sampling a new beer is comparing it to favorite commercial beers....not for taste....but price. "I like this more than XXX which cost $ per bottle" A few people can quickly find a "value" for the beer. Honestly, this is most fun for beers that are not perfect...amazing how often the beer we view as failures are still better than some commercial craft brews.