The "Why" Column

Jay Ashton, Canada's Restaurant Guy

For decades, restaurant menu costing has focused on hard numbers. We break down ingredients, portion sizes, and costs, ensuring our margins align with profitability goals. But numbers alone don’t tell the full story. A menu is more than a spreadsheet of expenses, it’s an expression of a brand, a reflection of its philosophy, and a roadmap for both guest experience and operational success.

That’s where the "Why" column comes in.

The "Why" column is a new dimension to menu costing, an intentional exercise where we evaluate not just what we are serving and how much it costs, but the fundamental reason it exists on the menu in the first place. Inspired by Simon Sinek’s "Start with Why" methodology, this approach ensures that every menu item aligns with the restaurant’s core purpose, differentiates itself, and serves a higher function beyond just generating revenue.

Cost, Margin, and Contribution

Traditional menu costing consists of:

1. Ingredient Breakdown – Listing out every component of a dish and its cost.
2. Portion Control – Ensuring consistency in serving sizes.
3. Menu Price Calculation – Determining pricing based on food cost percentage targets.
4. Profitability Analysis – Measuring overall menu contribution and profit margins.

While these steps are essential, they fail to challenge the operator to think beyond numbers.

The "Why" Column: A Deeper Level of Analysis

Adding a "Why" column next to cost forces restaurants to answer key questions about each menu item:

• Why is this on the menu? Does this dish align with our restaurant’s identity, guest expectations, and core purpose?
• Why do we use these ingredients? Are they the best reflection of our quality, values, and sustainability efforts?
• Why is this dish priced this way? Does the perceived value match what guests are willing to pay?
• Why do customers order this item? Does it drive loyalty, excitement, and word-of-mouth marketing, or is it just taking up space?
• Why does this dish justify its place in our kitchen? Does it optimize labor efficiency and kitchen flow, or does it add unnecessary complexity?

This process allows restaurateurs to go beyond cost-based decision-making and create a menu that serves a higher strategic purpose.

The Case of a $21 Canadian Burger

With the traditional method, this item might seem acceptable based on margin. But when applying the "Why" column, it reveals whether the burger truly belongs on the menu or needs refinement. Should it be made with a unique sauce? Should the bun be artisan? Should it become a signature item that commands even more value?

The Power of "Why": Creating a Menu with Purpose

When applied across an entire menu, the "Why" column separates dishes that merely exist from those that actively contribute to guest experience, brand identity, and profitability. It prevents operators from carrying deadweight items and ensures each dish is purposefully designed.

Many restaurants struggle with bloated menus filled with legacy items that no longer make sense. A "Why" analysis brings clarity, leading to a tighter, more intentional menu that enhances operational efficiency and guest satisfaction.

A New Way Forward for Restaurants

This new approach isn’t just about cost, it’s about making better, purpose-driven decisions. It's about blending the financial rigor of menu costing with a strategic, guest-driven mindset. The "Why" column forces accountability at every level, challenging restaurateurs to build a menu that is not just profitable but meaningful.

Simon Sinek’s "Start with Why" theory explains that people don’t buy what you do; they buy why you do it. The same applies to restaurants, customers don’t just buy food, they buy experiences, values, and brand stories. The "Why" column ensures that every dish on your menu tells that story.

The next time you cost out a menu, don’t just ask how much it costs. Ask why it’s there in the first place.