Menus, Recipes, and Cost Management

A menu is a list of dishes served or available to be served at a meal. But a menu is more than this. It is an important management tool. Nearly every aspect of the operation of a food-service business depends on the menu. In fact, it is fair to say the menu is the single most important document in the business. Purchasing, production, sales, cost accounting, labor management, even the kitchen layout and equipment selection of a new facility—all are based on the menu.

Recipes can be said to be the building blocks of the menu. Each item on the menu can be represented by the recipe or the procedure for preparing it. Therefore, recipes, like menus, are important management tools. They indicate ingredients to be purchased and stored, and they give measuring and preparation instructions to the kitchen staff.