Begin by deciding your labor costs.  Labor costs include everything from the time it takes for the appointment to be set by the front desk staff to the labor cost involved in providing the treatment to the steward who does the laundry and cleans the room.  Determine the total cost to provide the service in terms of labor. 

Next, factor in the cost of products involved to do the service.  This may be different for various types of services.  A massage, for example, may only involve the wear and tear on the sheets and some lotion or oil.  A facial, on the other hand, will be more costly and include the price of disposable implements, costly masques and ampoules as well as the toner, cleanser, scrub, and various other items that go into offering a complete facial.

If it is a themed service like a Balinese massage, does the room set up require special props?  Will the staff be outfitted in ethnic dress?  Will the cost of providing the service be higher because of the flavor of the service offered?

Training costs are another factor to consider.  If the skill set required to professionally offer a service is a rare talent, licensed specialty, or a skill that requires ongoing training, that additional cost will not only be reflected in the pay of the technician providing the service, but also in the service itself.  Ongoing training is an expense that must be taken into consideration when deciding on price points for treatments. 

Finally, does the service require special equipment?  For example, laser hair removal requires the use of a costly laser.  Regardless of if the laser is leased or purchased, each service performed using such an item of equipment should reflect the spa’s cost of housing that equipment from the actual price of the lease or purchase down to the additional insurance or maintenance necessary to ensure continued use.