This report discusses the principles of menu planning and design to meet the requirements of business and customers for a range of menus. It also covers the determination of requirements of business and customers for maximization of profit for different menus, key considerations to be considered at the time of pricing and costing, and production of accurately costed and priced menus to meet the requirements of customers. The report includes a comparison and contrast of different menus and customers as well as business requirements that create an impact on designs.