This report provides a detailed analysis of menu development, planning, and design within the context of a restaurant, emphasizing the importance of the menu as a communication tool with customers. It explores various constraints in costing and pricing, including location, business environment, seasonality, labor costs, and economic trends. The report highlights the significance of an accurate, costed, and priced menu to meet customer requirements, offering a sample menu with detailed calculations of sales, costs, and contribution margins for various items. The conclusion summarizes key aspects of menu development and planning, emphasizing their role in increasing business profitability and customer satisfaction. The report references relevant academic sources to support its findings.