TE_CA_06-04 _OS_Appendix_B-2_Pricing_Methodology_Worksheet.xls

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Attached to: BASE OPERATIONS SUPPORT SERVICES, U. S. ARMY GARRISON KWAJALEIN ATOLL (USAG-KA)
Solicitation number: W9124J_16_R_KWAJALEIN
Issued by: Department of the Army Materiel Command Mission and Installation Contracting Command Fort Sam Houston

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APPENDIX B-2

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Cover Appendix B-2 - Pricing Methodology Worksheet

Sample

	NIBD / Sales Mix Pricing Methodology and Worksheet
	FMWRC - Business Operations
	INSTRUCTIONS
		The color of the instructions match their respective data input areas.
	1.	Bottle Price and Size: All Army MWR Business activities are required to purchase alcohol from AAFES. One of the benefits when purchasing through AAFES is recieving a landed cost pricing; which is significantly lower than retail pricing. Put the landed cost listed on your invoice from your AAFES purchasing source; ie WOW, Local Class VI, in the first row associated with that liquor type (ie vodka). These should not be estimates. In the cell directly below the landed cost, enter the number of ounces in that bottle. The majority of the bottles used should be 1 liter bottles, which have 33 oz.
	2.	Sales Mix Within Liquor Type: Columns G, H and I represent the sales mix between well, call and premium call within that specific liquor type. These precentages must add up to 100%; which is seen in Column J. An Example: If vodka has a 50% wells, 35% Call, and 15% Premium Call sales mix ratio, then this means that 50% of the vodka products ordered utilize the well brand of vodka. These sales ratios will be estimates based on your current sales. Remember that well liquor should be used anytime someone does not specifically ask for a brand of liquor; ie rum and coke. (Bartenders should be trained and encouraged to upsale these requests to a higher tier of liquor.)
	3.	Sales Mix Across All Liquor Sales: This column represents the sales mix of a particular type of liquor across all liquor sales. Rows 20 thru 34 must add up to 100%; which is seen in Cell K19. An Example: If vodka has a 26% sales mix, then this means that 26% of the bar sales are vodka based products. The numbers for these sales mix ratios should be acquired from the Point of Sale system; based on current sales.
	4.	Average Cost of Mixer / Garnish: Enter the average cost of the mix and/or garnish used per drink. These include soda, mix, limes, olives, etc. Drinks that typically served "On the Rocks" will have a very low price here; where those that have both a mixer and a garnish will be significantly higher. These are estimated average costs based on a typical drink utilizing that type of liquor. This figure is used in the cost of goods calculations.
	5.	Number of Drinks Sold: This figure is the total number of drinks sold in your bar operation; to include liquor, beer, wine and soda. The total number is utilized to determine the average cost of labor and OOE per drink served. This number should be acquired from your POS system. A yearly cumulative total is ideal so that the number can easily be matched to the dollar figures associated with labor and OOE on your end of year financial statement. [A fixed labor ($) per drink is desirable over a percentage based number per drink, because it costs you the same amount of labor to serve a well drink as it does a premium call drink. If using a percentage based number, your labor would be drastically higher for a premium drink; which is the opposite of reality.]
	6.	Labor ($): This is the dollar figure associated with the labor in the bar department. This number should be taken directly from the financial statement, which includes employee benefits. The time frame for this figure should correspond with time frame used to determine the total Number of Drinks Sold.
	7.	Other Operating Expenses ($): This is the dollar figure associated with the other operating expenses in the bar department. This number should be taken directly from the financial statement. The time frame for this figure should correspond with time frame used to determine the total Number of Drinks Sold.
		Note: There are other non-financial variables that may need to be concidered for your particular operation when you set your sale prices; such as market research and competitive analysis. Consult with your Chain of Command before finalizing your pricing structure.
	DATA
	Column		D	E	F	G	H	I	J	K	L
Row		Bottle Price and Size				Sales Mix Within Liquor Type				Sales Mix Across All Liquor Sales	Average Cost of Mixer / Garnish
19			Well	Call	Prem. Call	Well	Call	Prem. Call	Must = 100%	100%
20	Vodka	$	$ 4.48	$ 8.54	$ 17.31	55%	35%	10%	100%	26%	$ 0.10
		oz	33	33	25
22	Gin	$	$ 4.48	$ 8.20	$ 13.96	50%	35%	15%	100%	13%	$ 0.12
		oz	33	33	33
24	Bourbon	$	$ 6.24	$ 9.03	$ 11.78	35%	5%	60%	100%	6%	$ 0.08
		oz	33	33	25
26	Blend	$	$ 4.98	$ 8.15	$ 17.08	50%	20%	30%	100%	8%	$ 0.08
		oz	33	33	33
28	Scotch	$	$ 7.21	$ 10.25	$ 23.75	5%	35%	60%	100%	5%	$ 0.05
		oz	33	33	33
30	Canadian	$	$ 5.38	$ 9.12	$ 17.12	10%	40%	50%	100%	7%	$ 0.08
		oz	33	33	33
32	Rum	$	$ 4.77	$ 8.10	$ 9.65	60%	30%	10%	100%	29%	$ 0.08
		oz	33	33	33
34	Tequila	$	$ 4.48	$ 12.37	$ 24.66	25%	50%	25%	100%	6%	$ 0.14
		oz	33	33	25
	Number of Drinks Sold		74,236		Labor ($)	$ 63,252		Other Operating Expense		$ 16,277
	RESULTS
	Enter the Desired NIBD % for each tier in the Purple boxes. The desired NIBD %'s only represent liquor sales. Beer sales will typically have a higher COG % and lower NIBD %. If you have a significant amount of non-liquor sales, than you will need to keep your liquor NIBD % higher than the IMCOM Benchmark to compensate.						The calculated sales price is displayed in the orange boxes. These dollar amounts should be the foundation for your final pricing strategy.
		Desired NIBD%		Calculated Sale Price	Rounded to nearest Quarter	Average Profit per Drink	Actual NIBD % after Rounding	COG %	Labor %	OOE %
	Well	35.0%		$ 2.02	$ 2.00	$ 0.69	34.4%	12.1%	42.6%	11.0%
	Call	45.0%		$ 2.60	$ 2.50	$ 1.07	42.9%	14.3%	34.1%	8.8%
	Premium	50.0%		$ 3.37	$ 3.25	$ 1.57	48.2%	18.9%	26.2%	6.7%
	Total (Sales Mix)	41.4%		NA	NA	$ 0.99	40.0%	14.2%	36.4%	9.4%
				OOE Per Drink		$ 0.22		Labor per Drink		$ 0.85
	The following section is to allow for a modification to the calculated sales price. By changing these numbers, you are able to see the resulting affect on the financial information; all else remaining the same. This can be used to demonstrate to Leadership the affects of establishing lower price points.
		Manual Sale Price Entry				Average Profit per Drink	Actual NIBD % after Rounding	COG %	Labor %	OOE %
	Well	$ 1.75				$ 0.44	25.0%	13.8%	48.7%	12.5%
	Call	$ 2.00				$ 0.57	28.6%	17.8%	42.6%	11.0%
	Premium	$ 2.25				$ 0.57	25.1%	27.3%	37.9%	9.7%
						$ 0.50	26.2%	18.0%	44.4%	11.4%
	Other Useful Information
	Sales Mix Matrix						Profit per Drink
	100%	Well	Call	Prem. Call				Well	Call	Prem. Call
	Vodka	14.3%	9.1%	2.6%			Vodka	$ 0.69	$ 1.07	$ 1.39
	Gin	6.5%	4.6%	2.0%			Gin	$ 0.67	$ 1.06	$ 1.64
	Bourbon	2.1%	0.3%	3.6%			Bourbon	$ 0.66	$ 1.08	$ 1.63
	Blend	4.0%	1.6%	2.4%			Blend	$ 0.70	$ 1.10	$ 1.58
	Scotch	0.3%	1.8%	3.0%			Scotch	$ 0.66	$ 1.07	$ 1.41
	Canadian	0.7%	2.8%	3.5%			Canadian	$ 0.69	$ 1.07	$ 1.58
	Rum	17.4%	8.7%	2.9%			Rum	$ 0.70	$ 1.10	$ 1.81
	Tequilla	1.5%	3.0%	1.5%			Tequilla	$ 0.65	$ 0.91	$ 1.05
	Total	46.75%	31.80%	21.45%
	CALCULATIONS (Do Not Type In This Section)
	Vodka
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point	Operating Cost %
	Well	55%	$ 4.48	$ 0.14	$ 0.24	$ 1.09	$ 1.31	$ 2.01	$ 0.52	65.0%
	Call	35%	$ 8.54	$ 0.26	$ 0.36	$ 1.21	$ 1.43	$ 2.60	$ 0.68	55.0%
	Prem. Call	10%	$ 17.31	$ 0.69	$ 0.79	$ 1.64	$ 1.86	$ 3.73	$ 0.97	50.0%
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	11.79%	6.48%	$ 0.69	$ 0.38	34.6%	19.1%
	Call	$ 2.50	14.35%	5.02%	$ 1.07	$ 0.37	42.8%	15.0%
	Prem. Call	$ 3.25	24.38%	2.44%	$ 1.39	$ 0.14	42.7%	4.3%
	Total			13.94%		$ 0.89		38.3%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Contribution:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	13.47%	7.41%	$ 0.44	$ 0.24	25.3%	13.9%
	Call	$ 2.00	17.94%	6.28%	$ 0.57	$ 0.20	28.5%	10.0%
	Prem. Call	$ 2.25	35.22%	3.52%	$ 0.39	$ 0.04	17.2%	1.7%
	Total			17.21%		$ 0.48		25.6%
	Gin
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	50%	$ 4.48	$ 0.14	$ 0.26	$ 1.11	$ 1.33	$ 2.04	$ 0.27
	Call	35%	$ 8.20	$ 0.25	$ 0.37	$ 1.22	$ 1.44	$ 2.62	$ 0.34
	Prem. Call	15%	$ 13.96	$ 0.42	$ 0.54	$ 1.40	$ 1.61	$ 3.23	$ 0.42
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	12.79%	6.39%	$ 0.67	$ 0.34	33.6%	16.8%
	Call	$ 2.50	14.74%	5.16%	$ 1.06	$ 0.37	42.4%	14.8%
	Prem. Call	$ 3.25	16.71%	2.51%	$ 1.64	$ 0.25	50.3%	7.5%
	Total			14.06%		$ 0.95		39.2%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	14.61%	7.31%	$ 0.42	$ 0.21	24.2%	12.1%
	Call	$ 2.00	18.42%	6.45%	$ 0.56	$ 0.20	28.0%	9.8%
	Prem. Call	$ 2.25	24.13%	3.62%	$ 0.64	$ 0.10	28.3%	4.2%
	Total			17.38%		$ 0.50		26.1%
	Bourbon
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	35%	$ 6.24	$ 0.19	$ 0.27	$ 1.12	$ 1.34	$ 2.06	$ 0.12
	Call	5%	$ 9.03	$ 0.27	$ 0.35	$ 1.21	$ 1.42	$ 2.59	$ 0.16
	Prem. Call	60%	$ 11.78	$ 0.47	$ 0.55	$ 1.40	$ 1.62	$ 3.24	$ 0.19
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	13.45%	4.71%	$ 0.66	$ 0.23	33.0%	11.5%
	Call	$ 2.50	14.15%	0.71%	$ 1.08	$ 0.05	43.0%	2.2%
	Prem. Call	$ 3.25	16.96%	10.18%	$ 1.63	$ 0.98	50.1%	30.0%
	Total			15.59%		$ 1.26		43.7%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	15.38%	5.38%	$ 0.41	$ 0.14	23.4%	8.2%
	Call	$ 2.00	17.68%	0.88%	$ 0.58	$ 0.03	28.8%	1.4%
	Prem. Call	$ 2.25	24.50%	14.70%	$ 0.63	$ 0.38	27.9%	16.7%
	Total			20.96%		$ 0.55		26.4%
	Blend
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	50%	$ 4.98	$ 0.15	$ 0.23	$ 1.08	$ 1.30	$ 2.00	$ 0.16
	Call	20%	$ 8.15	$ 0.25	$ 0.33	$ 1.18	$ 1.40	$ 2.54	$ 0.20
	Prem. Call	30%	$ 17.08	$ 0.52	$ 0.60	$ 1.45	$ 1.67	$ 3.34	$ 0.27
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	11.55%	5.77%	$ 0.70	$ 0.35	34.9%	17.4%
	Call	$ 2.50	13.08%	2.62%	$ 1.10	$ 0.22	44.1%	8.8%
	Prem. Call	$ 3.25	18.39%	5.52%	$ 1.58	$ 0.47	48.6%	14.6%
	Total			13.90%		$ 1.04		40.9%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	13.19%	6.60%	$ 0.45	$ 0.22	25.6%	12.8%
	Call	$ 2.00	16.35%	3.27%	$ 0.60	$ 0.12	30.1%	6.0%
	Prem. Call	$ 2.25	26.56%	7.97%	$ 0.58	$ 0.17	25.8%	7.7%
	Total			17.83%		$ 0.52		26.6%
	Scotch
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	5%	$ 7.21	$ 0.22	$ 0.27	$ 1.12	$ 1.34	$ 2.06	$ 0.10
	Call	35%	$ 10.25	$ 0.31	$ 0.36	$ 1.21	$ 1.43	$ 2.60	$ 0.13
	Prem. Call	60%	$ 23.75	$ 0.72	$ 0.77	$ 1.62	$ 1.84	$ 3.68	$ 0.18
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	13.42%	0.67%	$ 0.66	$ 0.03	33.0%	1.7%
	Call	$ 2.50	14.42%	5.05%	$ 1.07	$ 0.37	42.7%	15.0%
	Prem. Call	$ 3.25	23.68%	14.21%	$ 1.41	$ 0.85	43.4%	26.0%
	Total			19.93%		$ 1.25		42.6%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	15.34%	0.77%	$ 0.41	$ 0.02	23.4%	1.2%
	Call	$ 2.00	18.03%	6.31%	$ 0.57	$ 0.20	28.4%	9.9%
	Prem. Call	$ 2.25	34.21%	20.53%	$ 0.41	$ 0.25	18.2%	10.9%
	Total			27.60%		$ 0.46		22.0%
	Canadian
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	10%	$ 5.38	$ 0.16	$ 0.24	$ 1.10	$ 1.31	$ 2.02	$ 0.14
	Call	40%	$ 9.12	$ 0.28	$ 0.36	$ 1.21	$ 1.43	$ 2.60	$ 0.18
	Prem. Call	50%	$ 17.12	$ 0.52	$ 0.60	$ 1.45	$ 1.67	$ 3.34	$ 0.23
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	12.15%	1.22%	$ 0.69	$ 0.07	34.3%	3.4%
	Call	$ 2.50	14.25%	5.70%	$ 1.07	$ 0.43	42.9%	17.2%
	Prem. Call	$ 3.25	18.42%	9.21%	$ 1.58	$ 0.79	48.6%	24.3%
	Total			16.13%		$ 1.29		44.9%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	13.89%	1.39%	$ 0.44	$ 0.04	24.9%	2.5%
	Call	$ 2.00	17.82%	7.13%	$ 0.57	$ 0.23	28.6%	11.4%
	Prem. Call	$ 2.25	26.61%	13.31%	$ 0.58	$ 0.29	25.8%	12.9%
	Total			21.82%		$ 0.56		26.8%
	Rum
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	60%	$ 4.77	$ 0.14	$ 0.22	$ 1.08	$ 1.30	$ 1.99	$ 0.58
	Call	30%	$ 8.10	$ 0.25	$ 0.33	$ 1.18	$ 1.40	$ 2.54	$ 0.74
	Prem. Call	10%	$ 9.65	$ 0.29	$ 0.37	$ 1.22	$ 1.44	$ 2.89	$ 0.84
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	11.23%	6.74%	$ 0.70	$ 0.42	35.2%	21.1%
	Call	$ 2.50	13.02%	3.91%	$ 1.10	$ 0.33	44.1%	13.2%
	Prem. Call	$ 3.25	11.46%	1.15%	$ 1.81	$ 0.18	55.6%	5.6%
	Total			11.79%		$ 0.93		39.9%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	12.83%	7.70%	$ 0.45	$ 0.27	26.0%	15.6%
	Call	$ 2.00	16.27%	4.88%	$ 0.60	$ 0.18	30.2%	9.0%
	Prem. Call	$ 2.25	16.55%	1.66%	$ 0.81	$ 0.08	35.8%	3.6%
	Total			14.24%		$ 0.53		28.2%
	Tequila
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	25%	$ 4.48	$ 0.14	$ 0.28	$ 1.13	$ 1.35	$ 2.07	$ 0.12
	Call	50%	$ 12.37	$ 0.37	$ 0.51	$ 1.37	$ 1.59	$ 2.88	$ 0.17
	Prem. Call	25%	$ 24.66	$ 0.99	$ 1.13	$ 1.98	$ 2.20	$ 4.40	$ 0.26
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 2.00	13.79%	3.45%	$ 0.65	$ 0.16	32.6%	8.2%
	Call	$ 2.50	20.59%	10.30%	$ 0.91	$ 0.46	36.6%	18.3%
	Prem. Call	$ 3.25	34.66%	8.66%	$ 1.05	$ 0.26	32.4%	8.1%
	Total			22.41%		$ 0.88		34.5%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ 1.75	15.76%	3.94%	$ 0.40	$ 0.10	23.0%	5.8%
	Call	$ 2.00	25.74%	12.87%	$ 0.41	$ 0.21	20.7%	10.3%
	Prem. Call	$ 2.25	50.06%	12.52%	$ 0.05	$ 0.01	2.3%	0.6%
	Total			29.33%		$ 0.32		16.7%

&LDavid Roudybush / david.roudybush@us.army.mil / (703) 681-5216&CUnlock Password: fmwrc&RLast Updated: 05 March 09

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	NIBD / Sale Mix Pricing Methodology and Worksheet
	FMWRC - Business Operations
	INSTRUCTIONS
		The color of the instructions match their respective data input areas.
	1.	Bottle Price and Size: All Army MWR Business activities are required to purchase alcohol from AAFES. One of the benefits when purchasing through AAFES is recieving a landed cost pricing; which is significantly lower than retail pricing. Put the landed cost listed on your invoice from your AAFES purchasing source; ie WOW, Local Class VI, in the first row associated with that liquor type (ie vodka). These should not be estimates. In the cell directly below the landed cost, enter the number of ounces in that bottle. The majority of the bottles used should be 1 liter bottles, which have 33 oz.
	2.	Sales Mix Within Liquor Type: Columns G, H and I represent the sales mix between well, call and premium call within that specific liquor type. These precentages must add up to 100%; which is seen in Column J. An Example: If vodka has a 50% wells, 35% Call, and 15% Premium Call sales mix ratio, then this means that 50% of the vodka products ordered utilize the well brand of vodka. These sales ratios will be estimates based on your current sales. Remember that well liquor should be used anytime someone does not specifically ask for a brand of liquor; ie rum and coke. (Bartenders should be trained and encouraged to upsale these requests to a higher tier of liquor.)
	3.	Sales Mix Across All Liquor Sales: This column represents the sales mix of a particular type of liquor across all liquor sales. Rows 20 thru 34 must add up to 100%; which is seen in Cell K19. An Example: If vodka has a 26% sales mix, then this means that 26% of the bar sales are vodka based products. The numbers for these sales mix ratios should be acquired from the Point of Sale system; based on current sales.
	4.	Average Cost of Mixer / Garnish: Enter the average cost of the mix and/or garnish used per drink. These include soda, mix, limes, olives, etc. Drinks that typically served "On the Rocks" will have a very low price here; where those that have both a mixer and a garnish will be significantly higher. These are estimated average costs based on a typical drink utilizing that type of liquor. This figure is used in the cost of goods calculations.
	5.	Number of Drinks Sold: This figure is the total number of drinks sold in your bar operation; to include liquor, beer, wine and soda. The total number is utilized to determine the average cost of labor and OOE per drink served. This number should be acquired from your POS system. A yearly cumulative total is ideal so that the number can easily be matched to the dollar figures associated with labor and OOE on your end of year financial statement. [A fixed labor ($) per drink is desirable over a percentage based number per drink, because it costs you the same amount of labor to serve a well drink as it does a premium call drink. If using a percentage based number, your labor would be drastically higher for a premium drink; which is the opposite of reality.]
	6.	Labor ($): This is the dollar figure associated with the labor in the bar department. This number should be taken directly from the financial statement, which includes employee benefits. The time frame for this figure should correspond with time frame used to determine the total Number of Drinks Sold.
	7.	Other Operating Expenses ($): This is the dollar figure associated with the other operating expenses in the bar department. This number should be taken directly from the financial statement. The time frame for this figure should correspond with time frame used to determine the total Number of Drinks Sold.
		Note: There are other non-financial variables that may need to be concidered for your particular operation when you set your sale prices; such as market research and competitive analysis. Consult with your Chain of Command before finalizing your pricing structure.
	DATA
	Column		D	E	F	G	H	I	J	K	L
Row		Bottle Price and Size				Sales Mix Within Liquor Type				Sales Mix Across All Liquor Sales	Average Cost of Mixer / Garnish
19			Well	Call	Prem. Call	Well	Call	Prem. Call	Must = 100%	0%
20	Vodka	$							0%
		oz
22	Gin	$							0%
		oz
24	Bourbon	$							0%
		oz
26	Blend	$							0%
		oz
28	Scotch	$							0%
		oz
30	Canadian	$							0%
		oz
32	Rum	$							0%
		oz
34	Tequila	$							0%
		oz
	Number of Drinks Sold				Labor ($)			Other Operating Expense
	RESULTS
	Enter the Desired NIBD % for each tier in the Purple boxes. The desired NIBD %'s only represent liquor sales. Beer sales will typically have a higher COG % and lower NIBD %. If you have a significant amount of non-liquor sales, than you will need to keep your liquor NIBD % higher than the IMCOM Benchmark to compensate.						The calculated sales price is displayed in the orange boxes. These dollar amounts should be the foundation for your final pricing strategy.
		Desired NIBD%		Calculated Sale Price	Rounded to nearest Quarter	Average Profit per Drink	Actual NIBD % after Rounding	COG %	Labor %	OOE %
	Well			$ - 0	$ - 0	$ - 0	0.0%	0.0%	0.0%	0.0%
	Call			$ - 0	$ - 0	$ - 0	0.0%	0.0%	0.0%	0.0%
	Premium			$ - 0	$ - 0	$ - 0	0.0%	0.0%	0.0%	0.0%
	Total (Sales Mix)	0.0%		NA	NA	$ - 0	0.0%	0.0%	0.0%	0.0%
				OOE Per Drink		$ - 0		Labor per Drink		$ - 0
	The following section is to allow for a modification to the calculated sales price. By changing these numbers, you are able to see the resulting affect on the financial information; all else remaining the same. This can be used to demonstrate to Leadership the affects of establishing lower price points.
		Manual Sale Price Entry				Average Profit per Drink	Actual NIBD % after Rounding	COG %	Labor %	OOE %
	Well					$ - 0	0.0%	0.0%	0.0%	0.0%
	Call					$ - 0	0.0%	0.0%	0.0%	0.0%
	Premium					$ - 0	0.0%	0.0%	0.0%	0.0%
						$ - 0	0.0%	0.0%	0.0%	0.0%
	Other Useful Information
	Sales Mix Matrix						Profit per Drink
	0%	Well	Call	Prem. Call				Well	Call	Prem. Call
	Vodka	0.0%	0.0%	0.0%			Vodka	$ - 0	$ - 0	$ - 0
	Gin	0.0%	0.0%	0.0%			Gin	$ - 0	$ - 0	$ - 0
	Bourbon	0.0%	0.0%	0.0%			Bourbon	$ - 0	$ - 0	$ - 0
	Blend	0.0%	0.0%	0.0%			Blend	$ - 0	$ - 0	$ - 0
	Scotch	0.0%	0.0%	0.0%			Scotch	$ - 0	$ - 0	$ - 0
	Canadian	0.0%	0.0%	0.0%			Canadian	$ - 0	$ - 0	$ - 0
	Rum	0.0%	0.0%	0.0%			Rum	$ - 0	$ - 0	$ - 0
	Tequilla	0.0%	0.0%	0.0%			Tequilla	$ - 0	$ - 0	$ - 0
	Total	0.00%	0.00%	0.00%
	CALCULATIONS (Do Not Type In This Section)
	Vodka
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point	Operating Cost %
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	100.0%
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	100.0%
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	100.0%
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Contribution:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
	Gin
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
	Bourbon
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
	Blend
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
	Scotch
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
	Canadian
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
	Rum
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
	Tequila
		Estimated Sales Mix	Cost per Liter	Cost Per Ounce	With Mixer / Garnish	With Labor	Total Operating Cost With OOE	Initial Sale Price Point	Weighted Sale Price Point
	Well	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Prem. Call	0%	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0	$ - 0
	Total
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%
		Sale Price	Cost of Goods	Estimated COG % Based on Est. Sales Mix	Profit Per Drink	Average Profit based on Est. Sales Mix:	NIBD %	NIBD based on Est. Sales Mix:
	Well	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Prem. Call	$ - 0	0.00%	0.00%	$ - 0	$ - 0	0.0%	0.0%
	Total			0.00%		$ - 0		0.0%

&LDavid Roudybush / david.roudybush@us.army.mil / (703) 681-5216&CUnlock Password: fmwrc&RLast Updated: 05 March 09

File details come from the government source that posted it. Updated Nov 14, 2017.