Build an item-level picture
For each item, collect selling price, ingredient cost, units sold, and a consistent reporting period. Include packaging and channel-specific fees when comparing delivery items.
- Use current portion sizes and supplier costs.
- Record modifiers and discounts separately where possible.
- Exclude tax from selling price.
Compare contribution and popularity
Item contribution is selling price less the variable costs you include. Food cost percentage alone can favor a low-dollar item over a more profitable higher-priced dish.
- Look at contribution dollars per item and total contribution.
- Account for prep complexity and station capacity.
- Compare within sensible menu categories.
Test one change at a time
A menu decision may involve price, recipe, placement, description, availability, or portion size. A measured test is easier to learn from than a broad menu overhaul.
- Record the hypothesis and baseline.
- Monitor units sold and contribution after the change.
- Review guest feedback and kitchen execution.
Give the next step an owner and a review date.
Use this guide to structure a team conversation. Document the assumptions, choose a focused action, and revisit the result.
Explore restaurant calculatorsEducational operating guidance. Adapt the process to your restaurant and review professional matters with the relevant qualified advisers.