Worksheet · B2C: Consumer Pricing Health Check

Re-set your top category from four inputs

It prints on A4 with room to write.

Cost-plus with a glance at a competitor sets a price nobody can defend. This sheet re-sets your top category from four inputs and writes one line of logic for each price point. It builds the Competent step of the check:

Prices weigh cost, competition and customer value, with the logic written down per major category.

Step 1. Three ways to set a price, and the question each answers

Method The question it answers Where it misleads
Cost-plus How do I recover my cost? Ignores what the customer would pay
Market What does the best alternative cost the customer? Follows competitors into their mistakes
Value What is this worth to the customer? Needs evidence, and more work

Use all three. Cost sets the floor, the market sets the reference, and value sets the ceiling.

Step 2. Four inputs per price point

Product Cost floor (unit cost plus cost to serve) Competitor reference Value to the customer (from research) Elasticity (from history) Price now New price Logic in one line
e.g. Medium pack $6.10 $9.49 $10 to $11 -0.8 $8.99 $9.49 Low sensitivity; match the leader, stay under $10

Step 3. Write the logic for the category

Category Logic, in two or three lines Written by Date Next review

Done when: your top category's prices are set from cost, competitors and customer value, and the logic is written down for each price point.


Adapted from our own pricing overview session (Deloitte, 2015).

From the B2C: Consumer Pricing Health Check. Your report links the sheet for each of its moves.