從工廠端製造的一項產品，假設其出廠價格為 100 元，該產品經過大盤、中盤到最終零售的合理價格將為何？250元？350元？450元？還是有其他更合理的零售價格？這樣的加價 (Markup) 議題是我們日常生活隨處可見的現象，也是每家企業、每位消費者都想清楚知道的機制。
加價 (Markup) 作為企業定價決策中一個重要的考量 。從直覺來看，加價就是在企業成本的基礎加上一固定比率，而形成產品或服務的最終零售價格。這應該是很簡單而清楚的概念，然而，學界和業界對前述的企業成本與固定比率的看法眾說紛紜，以至於原本應該簡單而清楚的加價概念，在實際上卻是很混淆的。
本文透過文獻回顧與業界訪談，瞭解一般人對加價的混淆處，計有：成本的與利潤的界定不清、營運成本計算的模糊、稅額未納入考量。而其中，加值概念的模糊以及營運成本被忽略，更是造成這些混淆的主因。本文提出一個營運成本 (Operating Cost)、利潤 (Profit) 與加值稅額 (Value-added Tax) 的 OPT 模式，清楚演示一項產品或服務，在從工廠端轉移到最終使用者的過程中，所發生的各階段成本與價格變化。
本文首先介紹營運成本存在的原因和必要性，而後探討企業所處的市場環境對利潤的影響，再剖析稅制在加價中的角色，最後將加價所需考量的諸多因素納入 OPT 模式，詳細解釋加價在供應鏈中計算的過程，並透過過去文獻的數據驗證 OPT Model 的有效性 (Validity)，同時也藉此說明最終零售價格是如何逐層疊加的機制。整體而言，OPT 提供一個簡單、直覺，且容易計算的邏輯，讓加價的過程變得清晰易懂。學界可依此架構，仔細檢討影響定價的各項因素；而業界也可藉 OPT 重新檢視企業定價的合理性。

What would be a reasonable price for a product manufactured from the factory end, assuming a factory price of $100, to go through the large, medium, and finally to retail, $250, $350, $450? Or is there another more reasonable retail price?
Markups are a common phenomenon in our daily lives and a mechanism that every company and every consumer want to know.
Markups are an important consideration in corporate pricing decisions. Intuitively, markup is the addition of a fixed rate to the cost of a business to form the final retail price of a product or service.
This should be a very simple and clear concept, however, the academic and industry views on the aforementioned corporate cost and fixed rate are so diverse that the concept of markup, which should be simple and clear, is very confusing in practice.
Through literature review and interviews with the industry, this paper understands that the confusion of the general public regarding price increase includes: the unclear definition of cost and profit, the ambiguity of operating cost calculation, and the non-inclusion of tax amount. Among them, the ambiguity of the concept of markup and the neglect of operating costs are the main causes of these confusions. In this paper, we propose an OPT model of Operating Cost, Profit and Value-added Tax to clearly demonstrate the cost and price changes of a product or service in the process of transferring it from the factory to the end-user.
This paper first introduces the reasons and necessity of operating costs, then examines the impact of the market environment on profitability, then analyzes the role of the tax system in price increases, and finally incorporates the various factors that need to be taken into account to calculate price increases in the OPT model. It also illustrates the mechanism of how the final retail price is added layer by layer.
Overall, the OPT provides a simple, intuitive, and easy-to-calculate logic that makes the price increase process clear and easy to understand. The academic community can use this framework to carefully review the factors that influence pricing, and the industry can use OPT to re-examine the reasonableness of corporate pricing.

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