ANALYSIS OF THE MENUS’ FACTORS THAT ARE INFLUENTIAL IN INCREASING THE VOLUME OF SALES : AN EMPIRICAL STUDY ON FIRST-CLASS RESTAURANTS IN BAGHDAD

The menu is an essential tool for sales as it is essential for the development of production plan. The formulation and preparation of the menu depends on the taste and the art of selection of dishes based on the studied foundations. As well as that the menu affects the cost borne by the owner of the restaurant in many aspects where the failure in any aspect of the preparation of the menu can be have negative impact on sales. This research consists of two main factors; the first contains the theoretical side where we have briefly studies the scientific bases and the process to be used in the successful menus in terms of tidying, drafting and components, as the menu is considered as means to effective promotion in the restaurant industry. Chapter II, has included the practical side (field) in terms of statistical analysis required which we believe it had appropriate results to the tourist activity in Iraq, particularly in the restaurants industry