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From plate cost to menu price to the full engineering matrix: classify every dish as Star, Plowhorse, Puzzle or Dog and build a profitable menu.
Menu price = plate cost ÷ target food cost for the net price, then × 1.10 for Turkish restaurant VAT. A ₺90-cost dish at a 30% target prices at ₺300 net / ₺330 gross. Menu engineering then classifies each dish by contribution margin and sales volume into Stars, Plowhorses, Puzzles or Dogs.
Full-service restaurants typically target 28–32%. This ratio prices the dish so profit remains after rent, labour and overheads.
VAT assumption: 10% for Turkish restaurant food service (last verified: 2026-09-15).
Net price (excl. VAT)
₺300.00
Gross price (incl. VAT)
₺330.00
Check price (incl. service)
₺330.00
Resulting food cost
%30.0
Contribution margin
₺210.00
Enter dish, category, plate cost, gross menu price and period sales. Classification follows the Kasavana–Smith method automatically.
Demo data is illustrative teaching data, not a real business. Your data stays in this browser only.
No dishes yet. Add a row, paste from Excel, or load the demo menu.
Column order: Dish, Category, Cost, Gross price, Units (tab-separated).
Classification follows Kasavana & Smith’s Menu Engineering (1982) exactly: popularity threshold (1/dish count) × 70%; margin threshold is the sales-weighted average contribution. Read our in-depth matrix guide for the full explanation. Menu engineering matrix guide (Stars, Plowhorses, Puzzles, Dogs)
VAT: 10% on Turkish restaurant food service (20% on the alcoholic-beverage share) — GİB, General VAT Communiqué No. 51 (Official Gazette 27.04.2024/32529). Last verified: 2026-09-15.
Last verified: 2026-09-15 · Published by Chef Batuhan Özkök
Run the same model in Excel; formulas preserved, fully offline.
Divide plate cost by the target food cost (net = cost ÷ target), then add VAT (gross = net × 1.10 in Türkiye). Round to a menu-friendly figure and check the resulting food cost.
Full-service restaurants generally target 28–32%; 25–35% is normal depending on concept, rent and labour. Judge contribution margin (net − cost) and sales volume together, not the percentage alone.
Kasavana & Smith’s (1982) method: each dish is classified as Star, Plowhorse, Puzzle or Dog by sales share (threshold (1/dish count) × 70%) and contribution margin (versus the sales-weighted average). Each class gets a different action.
Yes. Food service in restaurants, kebab houses and cafeterias carries 10% VAT (20% on the alcoholic-beverage share) per General VAT Communiqué No. 51 (Official Gazette 27.04.2024/32529). Printed menus show VAT-inclusive prices.
After running the matrix on your menu, talk to us about turning the result into a profitable menu plan. The tool is free for everyone; the analysis is tailored to your operation.
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