I suppose you could lump all the seating area in a coffee shop in as cost of sale i.e. people are much more likely to buy a coffee from you if they can a) see other people ostensibly enjoying a coffee and b) have the option to sit down.
So once people are in they are in, but I would suggest that once every table is full people who want to sit down would go elsewhere.
At that point the people dragging their heels are starting to cost you money.
I'd be more inclined to view it as a marketing cost. Agree with the (a) and (b), but IMO the creation of the "right" atmosphere is marketing, not bus ops.
I'd be more inclined to view it as a marketing cost. Agree with the (a) and (b), but IMO the creation of the "right" atmosphere is marketing, not bus ops.