In this paper, we propose the price determination method using the parameter of the price elasticity that shows the relation between price and demand. Firstly, the state of the price elasticity is examined under the condition that the relation between price and demand are assumed by the inverse proportional function, the linear function and the quadratic function. Secondly, the profit is estimated for each product by break even point analysis. And the price is determined under the condition that the relation between the demand and price is shown by one of three　demand-pridce functions above mentioned.