Determining the expense associated with each individual unit of alcoholic beverage is a fundamental process in beverage management. This calculation involves dividing the total purchase price of the liquor by the number of bottles acquired. For example, if a case of twelve bottles costs $120, the cost per bottle is $10.
Accurate beverage cost assessment is critical for profitability and inventory control. This practice allows businesses to precisely price products, manage margins effectively, and detect discrepancies arising from spoilage, theft, or over-pouring. Historically, manual tracking methods were prevalent; however, modern point-of-sale systems and inventory management software automate this calculation, enhancing efficiency and accuracy.
