Beruflich Dokumente
Kultur Dokumente
OPERATIONS
Chapter 16
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved
Ways to Monitor
Beverage Production
• Management observes bar operations
• Designated employee observes others working
at the bar and reports back to management
• Individuals unknown to the bartender visit the
bar, observe employees, and report back to
management
• Closed-circuit television systems permit
observation from some remote location
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved
Approaches for Monitoring
Beverage Operations
1. The Cost Approach 3. The Sales Value
• Cost percent methods Approach
• Monthly calculations
• Actual sales record
• Cost calculations by
category method
• Daily calculations • Average sales value
method
2. The Liquid Measure
Approach • Standard deviation
• Ounce-control method method
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved
Cost Percent Formulas
and Equations
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved
Cost Percent Formulas
and Equations
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved
Adjustments to Beverage Cost
Added to beverage cost
• Food to bar (directs)
• Storeroom issues
• Mixers
Subtracted from beverage cost
• Managers’ drinks
• Special promotions
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved
How to Calculate Bottle
Sales Values
1. Determine bottle size and drink size.
2. Calculate drinks per bottle.
3. Multiply drinks per bottle by drink price to get
sales value per bottle.
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved
Inventory Turnover
1. Average inventory = (Opening inventory
+ Closing inventory) ÷ 2
2. Turnover rate = Cost of beverages sold
for a period ÷ Average inventory for the
period
Generally accepted turnover rates
Spirits—1.5
Beers—2.0
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved