Menu Engineering is a mathematical model for analyzing the relative sales/profit earning potential of the individual items on a menu and helps you focus on actual profit returned from a menu, rather than the usual focus on the percentage cost of menu items.
The key word in menu engineering is ‘relative‘. Menu engineering compares each menu item against it’s peers on the menu. In fact, for menu engineering to work properly, you need to compare like products against like products. That is, desserts should be compared against other desserts and main courses should only be compared against main courses, etc.