(3C) factors are cost, customer and competition that have an effect on company's objective through making pricing decision. The goal of this research is to highlight the estimation of the different causes that has an influence on pricing decision and how well a company can handle these factors effectively to achieve goals of the company. The main research problem is represented; “Does the "3C" factors have an impact on making pricing decision to achieve of company’s objectives?” The researchers used the analytical approach methods (SPSS and Easy Fit) to analyze the questionnaire form through distributing (148) questionnaires to industrial companies (managers, Vic managers and division managers) and academics (economic & administrative collage) in Erbil city. Following the analysis, the researchers came to the conclusion that the (3C) explain 69.1% (coefficient of determination) of the changes in making pricing decisions and explains 60.4% of the changes in making pricing decisions in order to achieve the study's objectives and test its hypotheses. (Coefficient of determination) of the changes in company’s objective, (that mean (3C) have a significant effect on making pricing decision to achieve company's objectives. The most important result of the research is the “3C” factors have great influences on making pricing decision to achieve goals of company"