The cost price corresponds to the total sum of all costs incurred to produce a good or provide a service. It includes direct costs (raw materials, specific labor) and indirect costs (overheads such as rent, administration, depreciation). It is an essential indicator for determining the selling price and analyzing profitability. Accurately calculating this cost presents challenges, notably the allocation of indirect expenses, regular fluctuations in resource prices, and hidden costs. Mastering the cost price allows for better resource management, enhancing the company’s competitiveness and long-term sustainability.