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Profiles the development of menu‐engineering models and, in particular, the movement supporting the quantification of all costs associated with the production of a menu item. Reports the findings of a study of upscale restaurant menu planners. While all menu planners adopted elements of menu engineering when planning menus, most rejected the opportunity to factor in non‐material direct costs as a major component of determining menu content and prices. In particular, individual dish labour cost was not considered an important menu‐planning criterion. Dishes which attracted low sales, but which planners felt added interest to the menu, were included on the menu. This supports the view of most advocates of quantitative menu analysis that the profitability of individual dishes on the menu is only one of several important criteria when designing the menu.

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