臺灣的餐飲業在近年來蓬勃發展，因國民對於外食消費的支出增加，而青年在創業上選擇餐飲業的就佔了百分之四十，餐飲業成為青年創業之首選，身為餐廳經營者，要如何提升餐廳之整體獲利已成為經營者必須面對之課題。現今餐廳老闆面臨了各種挑戰，例如高勞動力成本、新的競爭對手和來自間接的競爭對手與非傳統的競爭對手，這些都迫使餐飲業者需要對餐廳的經營績效進行調查後找到解決方案，以面對與解決現今餐廳經營管理的問題。
本研究主要探討微型創業居酒屋餐廳菜單績效衡量的方法，針對過去研究關注餐廳營收管理為主，較少探討獲利的狀況，本研究利用ProPASH (Profit Per Available Seat Hour) 和營業利益分析針對位於新竹市微型創業居酒屋餐廳的菜單項目58項進行菜單獲利狀況分析，擷取該餐廳營業資料進行個案分析。研究結果可顯示出餐廳菜單項目獲利之現況，餐廳菜單獲利績效ProPASH差距大需進行菜單項目改善，並針對每一項菜單項目進行營業利益分析，研究結果保留第一象限與效率前緣重疊之菜單項目，需汰換掉落在第三象限並重疊於無效率前緣的菜單項目，並根據其對應之象限並參考實際經營情況給予餐廳經營者菜單象目改善之參考依據。

Taiwan's catering industry has boomed in recent years, as national spending on food consumption has increased, and 40% of young entrepreneurs have chosen to enter the catering industry. How to improve the overall profitability of their restaurant has become an issue that operators must face. Today's restaurant owners face challenges such as high labor costs, new competitors, and non-traditional competitors, all of which force catering operators focus on the restaurant's business performance. They seek to find and then solve the problems of today's restaurant management.
     This study mainly explored the method of measuring the performance of micro-startup Izakaya restaurant’s menu. In the past research, researchers have focused move on revenue and less on profitability. This study used ProPASH (Profit Per Available Seat Hour) and menu engineering to analyze the menu items and used the operational data of the restaurant for casing analysis. The research results showed the current situation of the restaurant's operating conditions and the profitability of the 58 items on the menu. The performance of restaurant menu ProPASH was different from the actual expectations. The menu items that are in the third quadrant and overlap the inefficient frontier need to be improved by replacing and keep the menu items that overlap the first quadrant and the leading edge of efficiency. Finally, give the corresponding improvement suggestions with reference to the actual operating situation.

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