雖然資料包絡分析法的好處是適用於餐廳經營上的評估，DEA 模型能夠同時包括 廣泛的投入與產出因素 (Reynolds, 2003) ，比修正後的菜單工程模型顯示了更佳的財 務績效，但本研究限制是本次模型只考慮食材成本，因為店家資料收集困難，故並未 將人事成本以及營業費用 (包含租金、水電費等) 納入此次模型中。根據 Raab, Hertzman, Mayer, 與 Bell (2006) 的建議，由於勞力佔超過生產成本的 40％以上，顯示 出餐飲業是需要將勞力納入財務模型中。Reynolds 與 Biel (2007) 認為，餐廳績效的任 何實用性評估，應包含測量菜單相關的收入結果，其中必須包含人事成本。大部分研 究證實餐廳是一個高度勞動密集型產業，人事成本佔總運營成本很大一部分 (Raab et al., 2010) 。傳統菜單工程也忽略了人事成本，導致餐廳的利潤失真。在對廚師的研究 顯示，在菜單規劃的過程中，人事成本、利潤比率、烹飪技術的複雜性、顧客對餐廳 的期望以及消費者對產品的期望都是廚師和菜單設計者必須要考慮的因素 (Morrison, 1996; Kwong, 2005) 。
當餐廳選定食材後，對於食材供應商選擇與管理就非常重要，確保與供應商的配 合可將運送時間及成本降低，與供應商關係的建立可以避免供應商的改變，將搜尋新 的供應商所要花費的轉移成本降低，未來研究可以朝餐廳搜尋食材供應商的成本以及 與食材供應商關係的建立。Curtis 與 Cowee (2009) 的研究採用郵件和電話調查，評估 廚師對於為他們的餐廳購買在地生產的食材的喜好和態度。結果顯示，廚師最關心的 是食材品質、味道和新鮮。小型美食、獨立經營餐廳的廚師更願意購買在地食材。缺 乏資訊被認為是購買在地產品的最大阻礙，表示需要再地生產商提供額外的資訊和產 品樣本。
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