Tulupõhised
Tulupõhised is a term used in Estonian business and economic discourse to describe approaches, methods or decision-making processes that base planning and actions primarily on expected revenue or profit rather than on costs. The word is formed from tulud (revenue) and põhised (based). It is commonly used in Estonian-language discussions of pricing, budgeting and performance management, and is contrasted with kulupõhised, which prioritizes costs as the main driver.
In pricing, tulupõhised pricing aims to maximize expected revenue or profitability by considering demand, price elasticity
Advantages include alignment with market potential, support for growth-oriented strategies, and a clearer link between activities
Examples: a company that allocates marketing and sales resources based on projected revenue contributions; a pricing