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Inside SeriesConcept-Based Inquiry

What One Cup Costs

Drinks are the easiest cost to compute and the most often miscomputed.

Sound familiar?

  • Costs only the main ingredients, forgetting ice, packaging and spillage.
  • Prices toppings against the shop next door rather than against cost.
  • Sells on apps at in-store prices and wonders why every month falls short.
  • The cost sheet was built at opening and hasn't been revised since.

After reading, you can

Help an owner know the real margin on every cup.

Each chapter answers one question

  1. Chapter 1: Is the cheapest thing in the cup eating my margin?

    What costs go into one of my drinks?

    The part forgotten in a cost sheet is usually the cheapest, yet it is in every cup.

  2. Chapter 2: Do toppings that sell well actually earn well?

    How much profit is left on my drink with the most toppings?

    Every added topping is a cost line, and its price is rarely recalculated.

  3. Chapter 3: Does the large size sell more tea, or more ice?

    What is the difference between my sizes really a difference of?

    A larger size usually sells more ice rather than more ingredients, and that is where the profit lies.

  4. Chapter 4: Same drink, so why does delivery earn differently?

    How much is left from a drink delivered through an app?

    The same drink, three channels, three different costs, yet most shops have only one sheet.

  5. Chapter 5: Has my cost sheet ever changed a single decision?

    Which decision has my cost sheet actually changed?

    A cost sheet is only useful when it changes a decision this week.