The price-cost analysis is essential for planning and controlling the cost and revenue-relevant drivers of customer value. The definition of price as the sum of all the buyer’s expenses directly and indirectly associated with the purchase of a product reveals an interface between costs and price. The interaction between pricing and corresponding cost determination leads to a discussion of the necessary and correct information and tools. The methods available for a cost-price and price-cost analysis must be reviewed. A pure marginal cost analysis certainly falls short here. Marginal costs alone would not be able to answer the question of the possibilities of a price adjustment or reduction in the event of a change in the production level, assuming a connection to the variable costs. In conclusion, despite all the euphoria surrounding value-based pricing, based on the customer’s perceived value, or participative pricing, in which the customer is actively involved in pricing and, in extreme cases, decides on the price, both approaches that place the customer at the center of consideration, a firm’s costs must always be at least equally prioritized. The company only achieves sustainable success if the long-term unit costs are covered.