This study aims to develop a new menu analysis model using a time-based activity-based costing method which allocates costs to activities. In this new menu analysis model, in addition to food and beverage costs, labor and general production costs are taken together while calculating contribution margin. In this study, a mixed research method was utilized. An a la carte restaurant is considered in the study. Interview and observation techniques, which are qualitative research methods, were used to determine the activities in the restaurant. The activities were determined by a descriptive analysis of the interviews with the employees of the restaurant. In the quantitative part of the study, job sampling was used to determine the duration of the activities in the restaurant. Because job sampling is used to distribute the costs incurred in the restaurant to the activities, this method is not yet used in the field of gastronomy. Therefore, the durations that were previously used as estimates were actually determined. In this study, the aboyeur activity was also added to the activities in restaurants for the first time. As a result of the study, a new menu engineering model that enables cost-based menu analysis in restaurants is introduced. In this model, all costs incurred in restaurants are included in the cost analysis, and a contribution margin is calculated accordingly. In this respect, the model brings a new approach to menu analysis.