許多學者提出很多的研究方法來提高餐廳菜單上的盈利能力，而Kasavana and Smith (1982) 所提出的菜單工程(ME)分析技術，至今仍然是餐旅產業中最被廣泛接受與討論的分析方法。此外，Markowitz (1952)的投資組合理論，是在我們將餐廳的所有商品品項(菜單)視為是一家餐飲企業的資產後，投資組合理論的應用就有助於我們辨識出這些龐雜的資產中哪些是具備高風險高報酬的特性、哪些又是低風險高報酬的上上之選。
所以本研究利用Kasavana and Smith所提出的菜單工程分析技術為個案企業進行分析，並加入以財務投資基礎分析市場波動影響的投資組合理論與菜單工程分析技術相互印證與補強。
依據業者提供該店2011年1月初至2012年12月底共24個月的相關商品餐點營運資料，利用Office 2007 Excel軟體進行分析，其研究結果歸納如下：
一、 利用「投資組合理論」分析法有助於發掘傳統「菜單工程分析」所缺乏
的菜色銷售波動資訊。
二、 「投資組合理論」分析加上「菜單工程分析」所獲致的菜色資訊有助於業者
篩選出菜單上最穩定獲利的幾道明星菜餚。

Many scholars have made a lot of research on ways to improve the profitability of the restaurant menu, but Kasavana and Smith (1982) proposed menu engineering (ME) analysis, hospitality industry is still the most widely accepted analysis and discussion methods. In addition, Markowitz (1952) portfolio theory, all goods in our items restaurant (menu) is considered a catering company's assets, the application of portfolio theory will help us to identify these complex assets which is with high risk and high reward characteristics, which is elected on a low risk and high reward of.

Therefore, this study Kasavana and Smith raised menu engineering analysis techniques to analyze business cases and adding to financial market volatility based on the analysis of investment portfolio theory and menu engineering analysis was consistent with the reinforcement.

Provide the basis for industry shop early January 2011 to the end of December 2012 a total of 24 food-related commodities months of operating data points using Office 2007 Excel software to analyze its findings are summarized as follows:
1.The use of "portfolio theory" analysis helps to identify the traditional "menu engineering analysis" dishes sales fluctuations lack of information.
2.the "portfolio theory" analysis plus "menu engineering analysis" of information gained from the dishes helps to filter out the industry's most stable and profitable on the menu a few star dishes.

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