This presentation covers menu development, planning, and design in the food and beverage industry. It discusses key considerations for pricing and costing, production of accurately costed and priced menus, and approaches to menu costing and pricing for maximization of profitability. The presentation also includes a table of menu items with their total sold, menu price, portion cost, food cost %, portion C.M., total food sales, total food cost, total C.M., and C.M.%. References are provided at the end.