Chapter 11 - Menu engineering. After reading this chapter, you should be able to: Complete a menu engineering worksheet and analyze the resulting information; define the terms star, dog, plowhorse , and puzzle as they relate to menu analysis; prepare a chart showing stars, dogs, plowhorses, and puzzles;. | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition A = Menu items B = Number of menu item sold C (Menu mix %) = B ÷ Total # of entrées sold D (Food cost) = Standard cost of each item E (Sales price) = Menu price of each item F (Item CM) = E – D G (Menu cost) = D · B H (Menu revenues) = E · B I = Combined menu cost of all items J = Combined menu revenues of all items K (Food cost %) = I ÷ J L (Menu CM) = F · B M = Combined menu CM of all items N = Total items sold O (Average contribution margin) = M ÷ N P (Contribution margin rating) = If the item’s F > O, then the item is designated a high contribution margin rating; if the item’s F Q, then the item is designated a high menu mix rating; if the item’s C O, then the item is designated a high contribution margin rating; if the item’s F Q, then the item is designated a high menu mix rating; if the item’s C < Q, then it is designated a low menu mix rating. S = Menu item classification Stars: Profitable and popular; possible to increase their menu prices without affecting volume. Dogs: Unprofitable and unpopular; remove from the menu unless there is a valid reason for continuing to sell them or profitability can somehow be increased. Plowhorses: Unprofitable but popular; keep on menu but increase their contribution margins without decreasing volume. Puzzles: Profitable but unpopular; keep on menu but increase their popularity. © John Wiley & Sons, Inc. 2009
