1. In Budgeting, this is a line-by-line budget review by a committee formed for the purpose of approval, disapproval, or modification. 2. In Distribution, this is the price increases at different stages, or price points, starting at the producer and ending with the ultimate buyer. 3. In Pricing. to provide for profit in the item’s selling price, this is an item’s cost price plus interest, labor, taxes, utilities, and profit margin.