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  2. Pricing strategies - Wikipedia

    en.wikipedia.org/wiki/Pricing_strategies

    In business, the practice of setting the price of a product to equal the extra cost of producing an extra unit of output. By this policy, a producer charges, for each product unit sold, only the addition to total cost resulting from materials and direct labor. Businesses often set prices close to marginal cost during periods of poor sales.

  3. Cost-plus pricing - Wikipedia

    en.wikipedia.org/wiki/Cost-plus_pricing

    Markup price = (unit cost * markup percentage) Markup price = $450 * 0.12 Markup price = $54 Sales Price = unit cost + markup price. Sales Price= $450 + $54 Sales Price = $504 Ultimately, the $54 markup price is the shop's margin of profit. Cost-plus pricing is common and there are many examples where the margin is transparent to buyers. [4]

  4. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The cost driver is a factor that creates or drives the cost of the activity. For example, the cost of the activity of bank tellers can be ascribed to each product by measuring how long each product's transactions (cost driver) take at the counter and then by measuring the number of each type of transaction.

  5. Actian Zen - Wikipedia

    en.wikipedia.org/wiki/Actian_Zen

    Zen supports stand-alone, client-server, peer-to-peer [7] and software-as-a-service (SaaS) [8] architecture. The central architecture of Zen consists of two database engines: (1) the storage engine, known as MicroKernel Database Engine (MKDE) and described as a transactional database engine, and (2) the relational database engine, known as SQL Relational Database Engine (SRDE).

  6. Pricing - Wikipedia

    en.wikipedia.org/wiki/Pricing

    Pricing is the process whereby a business sets and displays the price at which it will sell its products and services and may be part of the business's marketing plan.In setting prices, the business will take into account the price at which it could acquire the goods, the manufacturing cost, the marketplace, competition, market condition, brand, and quality of the product.

  7. Break-even point - Wikipedia

    en.wikipedia.org/wiki/Break-even_point

    It is only possible for a firm to pass the break-even point if the dollar value of sales is higher than the variable cost per unit. This means that the selling price of the goods must be higher than what the company paid for the good or its components for them to cover the initial price they paid (variable and fixed costs).

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