o potencial de subida na escala de valor ...

Um título que diz tudo "The World's Worst Pricing Model":

". . . is also one of the world’s most popular. It is cost-plus. I’m talking about anything where the price is based on a mark-up applied to costs.
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Cost-plus pricing has many apparent advantages. It is simple to use, appears systematic, even “scientific” and can be easily audited. It avoids the need to get to grips with the psychology of pricing. On the debit side, though, it can leave huge amounts of money on the table and in some cases destroy a business.
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you need to understand what value you actually provide to customers. This can surprisingly hard because if you have been operating cost-plus you have been able to avoid thinking about it. It needs an understanding of context.
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Secondly, you need to be sufficiently different from your competitors that they will pay for the value you create. If you are just one of the crowd, it makes no difference how much value you create; one of your competitors will be stupid enough to quote a daily rate or other cost-plus amount and you will have to match it. All that extra value you create is captured by the customer.
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So there are the two things you need to do:
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Develop distinctive skills;
Understand and communicate the full value of what you do.
It’s surprisingly rare to find businesses that are really good at this, but if you could develop these two skills maybe you also could raise your margins from 25% to 70%."

E este é o método mais usado em todo o mundo... o potencial de subida na escala de valor