You appear to mix accounting and economic theories, but here's how it works in free markets*:

An economic equation: Required return on investment + risk premium + apportioned future replacement of assets used + fair compensation for owner's labor + tax on income = required minimum pretax net profit. All of that is earned, BTW.

An accounting equation: To pretax profit add opportunity costs + fixed and variable costs + cost of goods sold + embedded and other taxes (all of those apportioned to each product and service) and you have approximately the selling price. If the market will pay more then there is opportunity to earn additional profit. If the market will only pay something less, then the product or service is not sustainable.

*In free markets each party to a transaction values what they get more highly than what they give, thus no outside force creates the market but many obstruct it.