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Cost-plus pricing is a pricing strategy in which the selling price is determined by adding a percentage markup to a product's unit cost. An alternative pricing method is value-based pricing. Cost-plus pricing is often used on government contracts (cost-plus contracts), and was criticized for reducing pressure on suppliers to control direct costs, indirect costs and fixed costs whether related to the production and sale of the product or service or not. Cost breakdowns must be deliberately maintained. This information is necessary to generate accurate cost estimates. Cost-plus pricing is especially common for utilities and single-buyer products that are manufactured to the buyer's specification such as military procurement. ==Mechanics== The two steps in computing the price are to compute the unit cost and to add a markup. The unit cost is the total cost divided by the number of units. The total cost is the sum of fixed and variable costs. Fixed costs do not generally depend on the number of units, while variable costs do. The markup is a percentage that is expected to provide an acceptable rate of return to the manufacturer.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cost-plus pricing」の詳細全文を読む スポンサード リンク
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