This presentation explores the process of menu planning, designing, and development. It discusses the key considerations in determining the cost and price of menus, such as the cost to profit ratio, revenue figures, energy cost, staffing cost, business environment policies, cost of product, customer preferences, available resources, and seasonality restrictions. It also covers the calculation of proportions of ingredients, sales mix, main sources of revenue, staffing cost, cost to profit margin ratio, and costing of produce to accurately price dishes. The presentation highlights the various factors that influence menu costing and pricing decisions.