<![CDATA[Background: While F&B outlets are recognized as critical revenue drivers, menu management has often been treated as an operational function rather than a strategic capability. Building on the Resource-Based View (RBV), the Service-Profit Chain (SPC), and Integrated Marketing Communication (IMC), this study reframes menus as dynamic revenue systems that integrate analytics, customer voice, and design interventions. Objective: This study examines the strategic roles of menu engineering, customer-driven menu analysis (CDMA), and food and beverage (F&B) revenue management in enhancing sales performance and competitive advantage among star-rated hotels in Bali. Methods: Using purposive sampling, survey data were collected from 90 F&B managers, executive chefs, and operational supervisors across four- and five-star hotels in Ubud, Sanur, and Jimbaran. Reliability and validity tests confirmed the robustness of the measurement instruments, and multiple regression analysis was employed to test the hypothesized relationships. Results: The findings indicate that menu engineering significantly improves sales performance (β = 0.612, p < 0.001, R² = 0.374). Customer-driven menu analysis (CDMA) enhances competitive advantage through guest-driven menu design (β = 0.547, p < 0.001, R² = 0.312), while F&B revenue management practices including pricing strategies, bundling, and provenance storytelling further strengthen financial performance (β = 0.593, p < 0.001, R² = 0.352). Conclusion: The results highlight menu management as a low-capex, high-impact strategic lever for achieving competitive differentiation. Segment-specific insights reveal that Ubud’s wellness market favors sustainable menus, Sanur’s family segment responds positively to bundled offerings, and Jimbaran’s luxury market prioritizes provenance-driven seafood selections.]]>
