A bar list is usually judged by pour-cost percentage. Percentage alone misleads.
Cash margin beats cost percentage. A drink at a higher cost percentage but a higher price can leave more cash per glass than a cheap-to-make drink. Rank the list by cash margin per drink and by labour time.
Labour is a hidden ingredient. A six-step, hand-garnished signature takes far longer than a highball. At peak, speed is capacity. Batching, pre-dilution and prepared garnishes protect both consistency and throughput.
Spec discipline. Written specs, jiggers and regular spot checks keep the cost per drink stable. Free-pouring and untracked "tastes" are where beverage margin quietly disappears.
Stock control. Weekly counts of high-value bottles, par levels and a variance report (usage in theory vs. in practice) are basic tools, and they work.
Non-alcoholic menus. A considered zero-proof list can earn margin from guests who would otherwise order water. Cost it like any other drink.
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酒单不应只看成本率：按每杯现金毛利和制作工时排序，严格配方与库存盘点，并为无酒精饮品做成本核算。
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