Pour Cost
Beverage cost as a percentage of beverage sales — food cost's equivalent behind the bar.
Pour cost divides the cost of beverage poured by the revenue it generated, and it is the headline efficiency number for a bar programme. Typical targets sit lower than food cost, which is exactly why over-pouring, unrecorded comps and breakage hurt so visibly. A gap between theoretical pour cost from recipes and actual pour cost from inventory is the clearest signal of free pouring or shrinkage.
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