This report provides a comprehensive analysis of Costa Coffee's menu development, planning, and design strategies. It covers key considerations for costing and pricing menus, including the impact of cost and revenue, the economic climate, and equipment facilities. The report includes a budgeted menu, recipe cards, and an analysis of the top five revenue-generating items. Furthermore, it examines the energy and staff costs, conducts a profitability analysis, and presents a budgeted income statement. The report calculates cost-to-profit margin ratios and evaluates different approaches to menu costing and pricing, such as the ideal food cost method and competitive pricing. Finally, it offers recommendations for Costa Coffee's F&B manager, focusing on menu diversification, pricing strategies, and waste management policies, to enhance profitability and market reputation. Desklib offers a wide range of similar reports and solved assignments for students.