Cost-oriented pricing policy

Bei der kostenorientierten Pricing policy handelt es sich um die Erschaffung und Umsetzung einer besonderen Strategie innerhalb der Preisfestlegung. Die Preisuntergrenze ergibt sich aus den Daten des Rechnungswesens und der Buchhaltung.

The cost-oriented pricing policy uses the total costs of a produced item or service to calculate a certain cost price.

Composition of the selling price

Der Verkaufspreis enthält neben den reinen Material- und Sachkosten der Produktion auch die Personalkosten, einen Gemeinkostenaufschlag und auch einen Verrechnungswert für die Vertriebs- und Marketing costs.

A profit mark-up is made on this pure cost price, which results in a kind of minimum sales price or virtual lower price limit. In a purely cost-oriented pricing policy that does not recognize any short-term “below cost price” sales or extreme discount campaigns, this virtual or theoretical lower price limit will never be undershot.

In addition to a slight profit mark-up, it primarily serves to cover operating costs and is an essential component for the continued existence of the company.

Cost-oriented pricing policy as a rule

Surprisingly, there are even markets in which the cost-oriented pricing policy is not just a possible calculation, but almost a regulation for setting prices.

In the area of classic letter post, the application for a postage increase at the supervisory office is linked to evidence of the development of costs and productivity. Cost increases can then be reflected in a change in the sales price after approval. However, not all of Deutsche Post is subject to the cost-oriented pricing policy, as it can calculate many items separately.


The cost-oriented pricing policy with the lower price limit is:

  • the cost calculation modified by a profit mark-up
  • trying to cover the company's long-term costs
  • Orientation towards the prices and the price development of the input factors
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