This presentation explores the importance of menu development, planning, and design in the success of restaurants. It discusses the financial and non-financial factors that play a vital role in preparing a budget, including costing and pricing menus, staffing costs, and profitability analysis. The presentation also highlights key considerations such as location, labor costs, and equipment availability. References: Akinyede et al. (2020), Calabrò (2017), Thomson et al. (2019).