This report provides a comprehensive overview of menu development, planning, and design, focusing on costing and pricing strategies for cafes and hotels. It emphasizes the importance of an attractive menu for attracting consumers and increasing the customer base. The report explores key considerations in menu costing and pricing, including cost-profit ratios, business environmental policies, current economic climate, equipment costs, seasonality, and the proportion of main components and accompaniments in dishes. It also covers sales mix analysis, major revenue sources (desserts, main courses, and beverages), and the impact of energy and staffing costs. A break-even point calculation is presented to determine the level of sales needed to cover costs. The conclusion highlights the effectiveness of menu planning in the success of a restaurant.
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