Menu Analysis of American Style-Chinese Restaurants Introducing the Concept of Hierarchical Analysis

This study aims to analyze menu performance by applying multiple menu analysis techniques, including the methods proposed by Miller (1980), Kasavana and Smith (1982), and Pavesic (1983), and Hayes and Huffman’s goal-value analysis, combined with the concept of hierarchical profitability analysis. Sales data for 65 menu items collected over a three-month period (March-May 2025) from an American-style Chinese restaurant were utilized. The results reveal that menu evaluation outcomes differ depending on the analytical method applied, indicating that a single technique is insufficient for comprehensive decision-making. In particular, goal-value analysis provided a more realistic profitability assessment by incorporating both cost structure and sales performance. Furthermore, the hierarchical categorization of menu items enabled a clearer understanding of category-level profitability differences. The findings suggest that integrating multiple analytical approaches can enhance menu management strategies and improve both operational efficiency and financial performance in the food service industry. This integrated approach provides more practical insights for real-world restaurant decision-making and enhances managerial applicability.