“…So the Menu engineering system combining menu management with costing methods, can provide an important tool for achieving sustainable development of companies in the industry by compiling reports containing a detailed breakdown of the costs of each item on the menu (Linassi et al, 2016), menu engineering system helps managers make their decisions with reliable techniques and tools, as well as strives to produce the largest products with the least resources (de Souza Vianna et al, 2020). The menu is evaluated by the performance of the contents, where it contributed a great deal to analyzing food menus to determine performance, in addition, is easy to implement, simple, inexpensive, easy access to stock records, standard recipes, and costs used for food and beverages, as well as continuous development of menus which leads to good food and beverage management (Yiğitoğlu, 2020), also involves making adjustments on the placement order, classification or description of items included on food menus (Attwood et al, 2020). Menu engineering system in hotels provides information about useless added activities and get rid of waste, then delivered all cost information that encourages low-cost and high-quality product designs and target markets aids in make-or-buy decisions in a support kitchen and simplification suitable pricing strategies, which leads to staff grasp, the true benefits of a menu engineering system, they can perform tasks in a profitable manner, improving the business' sustainability (Raab and Zemke, 2016).…”