Basis of charging accounting feea

what can be the base for charging accounting fees to various clients?? I mean to say whether party's turnover/ no of transaction in day book/ complexity of transaction etc... what should be the ideal base for charging accounting fee by an accountant???
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Quick Summary
Determining how to charge accounting fees can be complex, with factors like client turnover, transaction volume, and transaction complexity all being potential bases. Service costing, incorporating elements of ABC costing for indirect costs, is suggested as an effective method. Ultimately, the decision on pricing should align with your firm's philosophy and be set on a cost-plus basis, potentially adding a margin to ensure profitability.

Service costing is best. Use a little bit of abc costing of allocating indirect costs to the product. This is from your end and there is no law that elite clients will pay exuberant prices and poor will pay normal charges. This is you start up company philosophy- whom should you provide services to? And set prices accordingly on a cost plus basis. 

Forgot I made motion, absorption costing is also good and add a margin to your client. Most of the costing  techniques  will give you per unit cost only. What you charge the client is your wish

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