Work out bar and pub beverage cost % and pour cost per drink.
Beverage COGS (cost of goods sold) is what your drinks actually cost over a period. It is calculated as opening stock $ + purchases $ − closing stock $. Divide that by beverage sales $ for the same period and you get your beverage cost %.
Australian pubs and bars typically run beer at 22–28%, wine at 30–35%, and spirits at 12–18% pour cost. Anything well above those ranges usually means the drink is underpriced or the wholesale is too dear.
A 50L keg poured into 425ml schooners gives roughly 100 servings, a 700ml spirit bottle poured at 30ml nips gives about 23 servings, and a 750ml wine bottle poured at 150ml gives 5 glasses. Divide the wholesale cost by the number of pours, then divide by the menu price for the pour cost %.