1954 Practical Bar Management by Eddie Clarke

BAR ACCOUNTANCY AND CONTROL

measure and price charged, is given to each item of consumption. The purpose of this return is to ensure that the bar is operating properly and that a full return is being received on sales. This does not, however, show the gross profit margin accruing from Business Done,and this is made the subject of a separate calcula tion where an extension of a consumption of individual items at the. original cost price is also compared with the actual revenue. These calculations are in a sense complementary, and it is an advisable routine for a report to be prepared comprising them both. One of the key essentials in this work is the need for speed in calculation and presentation of results, and advance preparation should be carefully carried out. Stocktaking for the practised eye is a simple operation, unfortunately it also appears thus to the uninitiated. It has been said that any fool can count bottles, and experience has shown that more than one has tried it out. Whilst it is clearly preferable that the work of stocktaking and presentation of reports be undertaken by specialists in this work it is, nevertheless, of interest to appreciate the elementary points in stocktaking procedure. A Guide to Stocktaking A simple guide would include the following points: 1. During the period of stocktaking, the stocktaker must have full authority over the bar, and no transaction should take place without his permission. 2. Stocks cannotbe effectively completed to the accompaniment of"Music While you Work", or the cacophony of an electric cleaner. 3. Method is essential—count clearly one way round the bar bottle by bottle. It is advantageous for the barman to arrange stocks together. This is, however, sometimes impractical and should not,in any case,affectthe stocktaker. Takeseparate counts of bottles and do notjump from one end of the bar to the other merely because a similar bottle has been sighted. 4. Have a basic method for measuring part-used bottles. 5. The barman should be present during each stocktaking,but should reserve any observations he may wish to make until the end of stocktaking or at some equally convenient time.

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