"Price is not based on cost"

"I believe it is important to share that price is the number one driver of profitability in almost any business. AT Kearney and McKinsey have both done studies which demonstrate that a one percent increase in price across the board yields a seven to 11 percent increase to profit. This compares to a one to three percent increase to profit from a one percent reduction in fixed cost, a three to four percent increase due to an additional revenue, and a five to seven percent increase due to a reduction of fixed cost (i.e., efficiency gains) usually considered the Holy Grail of business acumen.[Moi ici: Como não recuar a 2008]

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If I could send executives to the Bart Simpson chalkboard of life, I would have to write, “Price is not based on cost,” over and over again. Notice, this is not to say that costs are not factor in pricing, they can be, but far too many brilliant people believe that prices are determined by a formula that begins and ends with cost.
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Prices are determined by understanding the perceived value of the prospective customer. This value is subjective and can vary from prospect to prospect over time.
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The reality is that price, rather than being derived from costs, should justify the future expenditure of cost. The logic chains like this: Value → Price →Cost, not Cost → Price→ Value"

Trechos retirados de "Top three pricing mistakes to avoid"