This report delves into the critical aspects of menu development, planning, and design within the restaurant industry. It begins with an introduction that emphasizes the importance of a well-crafted menu in shaping the overall guest experience and brand image. The report then analyzes the constraints involved in menu costing and pricing, highlighting the need for careful consideration of factors such as market competition, customer expectations, and the direct and indirect costs associated with food preparation and service. It provides a detailed breakdown of how to accurately cost and price menu items to meet customer requirements, including a sample menu item analysis that considers total sales, food costs, and contribution margins. The report concludes by summarizing the key takeaways, emphasizing the importance of strategic menu development in driving customer preferences and business profitability. References to relevant literature are also provided.