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Hotel and Restaurant Business

Vol. 20 No. 3 (2026)

RESTAURANT ASSORTMENT POLICY ANALYTICS BASED ON ABC ANALYSIS

DOI:
https://doi.org/10.22412/2414-9063-2026-20-3-20-32
Submitted
August 31, 2026
Published
August 31, 2026

Abstract

The purpose of the study is to substantiate and test the analytical approach to managing the assortment policy of a restaurant based on ABC analysis, taking into account the indicators of demand, revenue and marginal profit. The methodological
basis of the study is made up of economic and marketing analysis methods, portfolio analysis tools and menu engineering elements. The empirical basis was the data of the management accounting of the restaurant of Italian cuisine, including information on sales, prices and raw material costs of dishes.

During the study, an ABC analysis of three key assortment groups was carried out: «Cold dishes and snacks», «Salads» and «Pizza». The results of the analysis made it possible to identify significant differences between the structure of consumer demand and the
structure of marginal profits, as well as to determine the menu items that form the main financial result of the restaurant. It has been established that the high popularity of individual dishes is not always accompanied by their economic efficiency, which confirms the need for an integrated approach to menu management.

Based on the results obtained, a set of management decisions was developed, including measures to optimize recipes, pricing, serving dishes and service sales support. The scientific novelty of the study lies in the justification of the link «ABC analysis →
interpretation of economic effect → management decision», aimed at increasing the practical applicability of analytical tools in the restaurant business. The practical significance of the work is determined by the possibility of using the proposed approach
in the activities of catering establishments of a similar format.

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