Glossary · Pricing Strategy

Cost-Plus Pricing

also: markup pricing · cost-based pricing · fully-loaded cost pricing

Definition

Cost-plus pricing sets price as fully-loaded unit cost plus a target margin. It is the dominant approach in regulated utilities, defense contracting, and commodity-adjacent industrials. In margin-compressed environments it produces a death-spiral risk: cost increases trigger price hikes, which reduce volume, which raise allocated unit cost further.

Cost-plus is the oldest formal pricing method: variable cost plus an allocation of fixed overhead, plus a target margin. It is correct when (a) the product is genuinely commodity-grade and the market clears at marginal-cost-plus-normal-profit; (b) the cost allocation is verifiable, as in regulated utilities; or (c) the buyer is a government and the contract structure requires it. It fails badly when used as a default in markets where willingness to pay is decoupled from production cost: software, brand-driven categories, anything with substantial joint costs. The 2022 to 2025 margin-compression environment has revived hybrid models that use cost-plus as a floor and value-based pricing as the ceiling.

Essays on this concept