It is very important to look at the different sectors when designing your menu. Guest come to enjoy their time out, being looked after, taking proper care of and do not want to spend to much time in reading what you have to offer, remember they say 'less is more'.Also, make sure you make use of the same ingredients in more of the dishes that will make your stock holding less and always remember, money is better in the bank than on your shelves.Then it is most important to use the correct markup value and percentage of goods purchased. When you have to remember to add value to the different dishes for location and style of your establishment. Where people are happy to pay for service, location and luxury. A great factor that most Restaurant owners and Hoteliers intend to forget is plating of the dish. The 1st step of enjoying or finding the meal appetizing is when the server or waiter presents the dish to the guest when arriving at their table. Doesn't matter how well it taste, 'a human eat with their eyes first'.