甚麼叫”計價基礎”?

This is the basis of determining a selling price of a product. There are a lot of methods to come to this price. 1. Cost-plus pricing 2. Target return pricing 3. Value-based pricing 4. Psychological pricing 5. Transfer-Pricing usually in tax issue.
Good reference in these web-sites.
http://entrepreneurs.about.com/od/salesmarketing/a/pricingstrategy_2.htm
http://www.itinet.org/transferpricing/methods.htm
Please also note different industries has different pricing methods in that industry e.g. Parking and road
http://www.vtpi.org/tdm/tdm83.htm