Despite the importance of the management of food and beverage, most managers in hotel and restaurant have taken little interests in the menu planning and management processing. Recently, people are more interested in what they eat and drink and thus related industries are in harsh competition. These are resulted from the newly introduced 5-work-day system and growing concerns of people on the quality of life. From these concern, the menu composition must be the critical matter. I examine the significance of the menu composition by regression analysis on two factors, i.e. satisfaction level of employees and effectiveness of work. The outcome proved the positive effect of menu composition on them. Therefore, more studies on menu composition are required.