Pricing in an enterprise is a decision that must be made analytically based on the study and knowledge of the different factors that influence or affect the price. This article establishes a state of the art methodology, which aims to collect, analyze, interpret and systematize the different theories and research that have been done on the subject, focusing on each of the elements that are proposed to establish a pricing policy. From the readings and analysis made to the different texts, six elements that influence pricing and that account for different strategies that can be used by the enterprises to reach and fulfill their objectives and the market demands are established. As conclusions it is found that there is no way to determine whether one strategy is more important than another, although some authors give greater relevance to components such as the marketing mix and cost-based pricing, all agree on the importance of studying a number of factors to set the selling price of a product or service. From the findings, some guiding elements are established for ventures, which are flexible with different business models and become relevant in terms of applicability to remain in the market in the long term.