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2. Cost-plus pricing - Wikipedia

   en.wikipedia.org/wiki/Cost-plus_pricing

   Cost-plus pricing is a pricing strategy by which the selling price of a product is determined by adding a specific fixed percentage (a "markup") to the product's unit cost. Essentially, the markup percentage is a method of generating a particular desired rate of return. [1] [2] An alternative pricing method is value-based pricing. [3]

3. Design-to-cost - Wikipedia

   en.wikipedia.org/wiki/Design-to-cost

   In DTC, cost considerations also become part of extended requirements specifications. [ 1 ] In contrast to the closely related target costing , DTC does not mean a product will exactly reach a defined cost, rather, it is about "considering cost as a design parameter in your product development activities". [ 2 ]

4. Product cost management - Wikipedia

   en.wikipedia.org/wiki/Product_cost_management

   Some people argue that PCM is a synonym for target costing. [1] [2] [3] However, others argue that PCM is different, because target costing is a pricing method, whereas, PCM is focused on the maximum profit or minimum cost of a product, regardless of the price at which the product is sold to the end customer. [4]

5. Pricing strategies - Wikipedia

   en.wikipedia.org/wiki/Pricing_strategies

   Pricing strategies and tactics vary from company to company, and also differ across countries, cultures, industries and over time, with the maturing of industries and markets and changes in wider economic conditions. [2] Pricing strategies determine the price companies set for their products. The price can be set to maximize profitability for ...

6. Target costing - Wikipedia

   en.wikipedia.org/wiki/Target_costing

   Target costing is defined as "a disciplined process for determining and achieving a full-stream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product’s anticipated selling price over a specified period of time in the future."

7. Activity-based costing - Wikipedia

   en.wikipedia.org/wiki/Activity-based_costing

   Activity-based costing records the costs that traditional cost accounting does not do. The overhead costs assigned to each activity comprise an activity cost pool. From a historical perspective the practices systematized by ABC were first demonstrated by Frederick W. Taylor in Principles of Scientific Management in 1911 (1911.