Pricing Your Goods and Services
"For virtually all businesses, pricing comes down to a delicate balancing act among three factors: Your internal costs; the demands of the market you're in; and, the one most people forget, your company's strategic goals.
Think of these key variables as the legs of a tripod on which your pricing policy must have balance. The balance between cost and market is fairly obvious and doesn't require a lot of space here. But the issue of company goals and maintaining the balance among the three is key over the long term."
From this article from Gaebler Ventures.