Cost-based pricing for learning organizations – a model presentation and demonstration

Research output: Contribution to journalArticle


A price can be set in different ways for a manufactured component, most commonly based on estimated manufacturing costs, market intelligence, and market adopted pricing or customer value. Pricing is one of the key factors when selecting subcontractors in the manufacturing sector. As a subcontractor, there are certain risks connected with pricing of a product, too low pricing leads to losses, whereas too high pricing can result in failure to receive orders. A model for cost-based pricing is developed and presented based on a cost-breakdown approach. Data from industry is used for both model demonstration and analyses of data accuracy.


Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Engineering and Technology


  • manufacturing cost, SMEs subcontractor, Cost-based pricing, system performance, learning organisation
Original languageEnglish
Pages (from-to)239-246
Number of pages6
JournalProcedia Manufacturing
Publication statusPublished - 2018 Jul 25
Publication categoryResearch
Event8th Swedish Production Symposium, SPS 2018 - Waterfront Convention Centre in Stockholm, Sweden, Stockholm, Sweden
Duration: 2018 May 162018 May 18