In the earlier article, we have dealt with the importance of making the correct pricing decisions and the factors to consider before making a pricing decision.
This article refers to the various methods of pricing which include the following:
 Full Cost Plus pricing;
 Variable/Marginal Cost Plus pricing
 Rate of Return Pricing;
 Breakeven Pricing;
 Minimum Pricing;
 Standard Cost Plus
Salient Points on Rate Of Return Pricing: 

Simple Illustration: 
Capital invested / employed $2,000,000 Target return 10% Estimated costs $500,000 Mark up = 10% x $2,000,000 $500,000 =40% 