The Plain-English Guide to Cost-Based Pricing [+Examples]

基于成本的定价是产生可预测收入的验证策略。公司使用此模型来改善自己的底线并区分自己，并且有效。例如，Everlane使用基于成本的定价模型将自己与竞争对手区分开来，及其收入has grownyear-over-year with no sign of stopping.

Sometimes your定价模型can be a powerful talking point that helps salespeople generate more sales. It can be an excellent addition to your marketing verbiage, especially if others in your industry overprice their products and services.

Below, let's review the definition of a cost-based pricing strategy, the advantages and disadvantages, and the best example from a real-world brand.

Cost-based pricing is one of a handful of pricing strategies, such asvalue-based，，，，going-rate， 或者基于比赛pricing.

If you do want to establish a cost-based pricing strategy, what methods do you have available, and how can you get started?

基于成本的定价策略

公司实施基于成本的定价策略，以使一定百分比超过总生产和制造成本。这是制造组织中流行的定价选择。

该策略有两种定价方法：成本加和收支平衡的定价。

Cost-Plus Pricing Strategy

Cost-plus pricing is a pricing method where you add a markup to the cost of your products and services over the production and manufacturing costs.

Meredith Hart, content marketer for Owl Labs,says，，，，"A cost-plus pricing strategy, or markup pricing strategy, is a simple pricing method where a fixed percentage is added on top of the production cost for one unit of product (unit cost)."

She adds, "This pricing strategy ignores consumer demand and competitor prices."

要计算成本加价，您需要添加材料，人工和间接费用，然后将其乘以（1 +标记金额）。

收支平衡的定价策略

The second cost-based pricing strategy is break-even pricing or target-return pricing.

With this strategy, the price of a product is determined by the price of its manufacturing, production, and delivery without a markup. Ultimately, this strategy is used to determine how many units a company needs to sell to cover the costs of production, instead of marking up each individual unit for the purpose of generating revenue.

To calculate break-even pricing, all you need to do is divide the (fixed cost) by the (price - variable cost).

Also, if a company has a specific target return in mind, then the formula changes slightly to (fixed cost + target return) / (price - variable cost). This is the formula you'd use to figure out how many units you need to sell to make a certain return on investment.

Don’t want to calculate all of this manually? Learn how much revenue your company will generate with a cost-based pricing strategy by using this free销售定价策略计算器和模板。

特色资源：基于成本的定价计算器模板

Download Your Template Here

Not sure whether cost-based pricing is right for your business? Let’s go over the advantages and disadvantages below.

Advantages of Cost-Based Pricing

Cost-based pricing is a popular pricing strategy — with good reason. Here are a few of the advantages of using a cost-based pricing model.

易于计算

两种基于成本的定价策略（成本加上和收支平衡）都对公司有吸引力，因为它们易于理解。只需在生产成本上添加标记，或仅根据生产成本建立价格即可。无论您选择哪种方法，生产和间接费用都将涵盖。

Ensures Profit

基于成本的定价也可以确保稳定的利润率。这是可以保证获利的少数价格策略之一。无论行业状况如何，如果您将商品和服务定价与其生产成本相关，则将产生收入。

Simple for Customers to Understand

Sometimes, you might need toincrease the prices您的商品和服务。大多数客户将因价格上涨而感到愤怒，但是如果您将增加生产成本作为原因，那么在不潜入行业行话的情况下，捍卫价格上涨将更容易得多。

While cost-based pricing methods can be advantageous, they also have several disadvantages. Let's dive into them below.

基于成本定价的缺点

Cost-based pricing is a safe pricing strategy to adopt at your company, but it’s important to be aware of the disadvantages.

Not Competition-Aware and Demand-Aware

Cost-based pricing doesn't consider demand or competition. Companies need to be aware of the overall costs to sell a product. If competitors are producing the same product for less, but sell it for the same price, those competitors will make more profits. So, to keep up, you would need to keep costs low or charge a higher price.

与市场相比，价格不同

通常，基于成本的定价导致价格与市场价格截然不同。这可能意味着公司正在出售价格过高或太低的产品。bob全站app如果竞争对手以较高的价格出售，并且消费者为此付出代价，则意味着客户愿意为产品支付该金额。另一方面，如果您的收费比竞争对手高得多，那么您的客户可能会更少。

无论哪种方式，您都会失去利润。由于没有公司在筒仓bob全站app中出售其产品，因此考虑竞争对手在做什么几乎总是重要的。

Could Result in Manufacturing Inefficiencies

基于成本的定价也可能导致生产和生产产品的效率低下。任何使用bob全站app基于成本定价的公司都不需要考虑制造过程，因为成本已转移给客户。这意味着，使用基于成本的策略的公司无需简化生产运营，可能会无意间让他们的流程变得更加肿。

Streamlining supplier and manufacturing costs is an important way that a company can

reduce costs and increase its profit margins.

Could Result in Unethical Practices

On the other hand, cost-based pricing could result in unethical production practices. If you’re trying to maximize your profits based on the cost of production, you may end up cutting corners while keeping the same markup. That’s why it’s important for cost-based providers to maintain transparency — just like Everlane does in the cost-based pricing example below.

Cost-Based Pricing Examples

Let’s take a look at two cost-based pricing examples: Everlane and a fictional attorney.

Cost-Plus Pricing Example: Everlane

As a consumer, I value transparency from companies and salespeople that I buy from. Namely, transparency in how an organization runs and how they decide the price of their products. One company I've found that does this isEverlane，，，，an ethically sourced clothing retailer. In fact, Everlane bases its entire strategy on cost-plus pricing.

The company is marketed as radically transparent with its pricing. That means they reveal the true costs behind every product they sell — from materials to labor to transportation. Then, they disclose their price markup.

Here's an example of the calculations, right from its website:

图像源

在此示例中，Everlane通过将其产品标记为真实成本的两到三倍，使用成本加策略。这被用作营销和销售策略，因为传统零售商将产品标记为真实成本的五到六倍。

打断的定价示例：律师

In another example, let's say that an attorney wants to use the break-even cost-based pricing strategy. If that attorney calculates that the cost of running their firm is $200,000, and they charge $200 an hour, they know they need to work 1,000 hours to breakeven.

So, if the attorney wants to achieve a 20% return on their costs, they'll need to work an

additional 200 hours. A break-even pricing strategy makes it easy to calculate how much you need to work, produce, and sell to achieve a certain return.

基于成本的定价可能是您的正确策略

定价策略是确保公司收入的重要组成部分。bob全站app它们可以用作销售人员的销售策略，因为您的定价策略和透明度甚至可以推动更多的销售。如果以战略性的预测实施，基于成本的定价策略将导致客户信任和可预测的利润，从而使您有能力发展公司。bob全站app

Editor's note: This post was originally published in February 2020 and has been updated for comprehensiveness.