§ Pillar 03 · Cluster C2 — Free Working Spreadsheet

Bar Inventory
Spreadsheet.

Working spreadsheet for bar inventory management. Track liquor, beer, and wine inventory. Calculate cost of goods sold and pour cost. Identify variance and shrinkage.
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By the Author
Author, Hospitality Industry Authority, and Expert Witness · Last updated: November 2025
Working spreadsheet for bar inventory management. Track liquor, beer, and wine inventory. Calculate cost of goods sold and pour cost. Identify variance and shrinkage. Free download via the form above.
§ 01 — What the Spreadsheet Covers

Four tracking layers,
fully wired.

Each beverage category has its own tracking sheet, plus a unified COGS calculation that rolls up across categories.
№ 01

Liquor Inventory Tracking

Per-bottle inventory by category — rail, premium, super-premium.
№ 02

Beer Inventory Tracking

Keg-level and bottle-level tracking.
№ 03

Wine Inventory Tracking

SKU-level cellar management with vintage tracking.
№ 04

Cost of Goods Sold Calculation

Beginning inventory + purchases − ending inventory = COGS.
§ 02 — Why Inventory Control Matters

Six points of margin
walk out the door.

Bar profit margins depend heavily on inventory control. Common failure points add up faster than most operators realize.
Over-pouring drops beverage gross margin
3–8 points
Theft (employee or customer) erodes
2–5 points
Spillage and breakage adds another
1–2 points
Comping outside policy adds variability
varies
Receiving errors compound over time
varies
§ The Dollar Consequence
A bar reporting 22% COGS in the plan but running 28% in operations
is losing 6 points of margin to control failures.
Revenue
$1,000,000
Margin lost
6 points
EBITDA hit
−$60,000
Often the difference between a profitable bar and one that breaks even.
Stop the leak.
Get the inventory spreadsheet.
§ 03 — How to Use the Spreadsheet

Three operational rhythms.

№ 01

Weekly Inventory Cycle

Take physical inventory weekly. Update spreadsheet with beginning inventory, current week purchases, current ending inventory. Output is current week COGS and pour cost percentage. Compare to target.
№ 02

Monthly Variance Analysis

End of month, run variance analysis: theoretical pour cost (based on POS sales data) vs. actual pour cost (based on inventory). Difference is variance from theft, over-pour, spillage, or receiving errors. Investigate variance over 2 percent.
№ 03

Trend Tracking

Track monthly pour cost percentages over time. Healthy bars see relatively stable pour cost. Trending upward indicates control issues developing. Trending downward may indicate under-pouring (a customer service issue).
§ 04 — Industry-Standard Targets

Pour cost benchmarks.

Compare your spreadsheet output to these industry-standard ranges. Above the range signals control failures; below the range may signal under-pouring or pricing issues.
Liquor pour cost
16–22%
Beer pour cost
22–28%
Wine pour cost
28–38%
Blended pour cost (typical bar)
18–25%
§ 05 — Integration With Profitability

COGS feeds the
margin calculator.

Inventory control directly affects the COGS percentage input to the Bar Profit Margin Calculator. Disciplined inventory management lets you maintain industry-low COGS percentages, which flow through to higher EBITDA margins. The Bar Business Plan’s integrated financial model uses the same COGS structure — for the complete plan, see the Bar Business Plan.
§ Related Resources
Bar Profit Margin Calculator
Operating economics
Bar Profit Margin Pillar
Margin framework
Bar Business Plan
Includes inventory control framework
§ Free Download

Bar Inventory Spreadsheet

Working spreadsheet for inventory tracking, COGS calculation, and variance analysis. Free download.
§ The Flagship

The Bar Business Plan

The complete document. Ten sections, integrated financial model, customizable for any concept.
§ Discipline Beats Discount

Inventory control
is margin protection.

Six points of beverage margin walk out the door at most bars. The spreadsheet plus weekly discipline closes the gap. Most founders underestimate this until the first variance review.