The document discusses the importance of charging for time and expenses while ensuring that a business remains profitable. It outlines different pricing strategies such as variable rate, fixed rate, and cost-plus pricing, as well as considerations like competitors' pricing and the perceived value to the customer. Lastly, it emphasizes that costs must cover expenses to avoid losses.

2.  charges for their
time
 includes
costs/expenses

3. “bread winner
of the family”
main income
source

4.  ensure client is
charged
 make sure business
is making a profit

5. Variable rate
Fixed rate

6.  Cost-plus pricing
 Competitors
pricing
 Perceived value to
the customer

7.  can impact cost of
sales and profit
and loss
 make a profit, not
a loss
 cost must cover
expenses

8. http://www.skillmaker.edu.au/hourly-service-charge/