Here is how I do it. Keep in mind, it takes years and lots of record keeping for ANYONE to develop a fairly accurate estimating scheme... Everything costs money, and you need to know where every dollar is going in your product. It's an ever evolving process. It all starts with overhead. How much does it cost an hour to run your shop? Each shop is different. This is your shop rate. Once you know your shop rate, then you need to keep track of how long it takes you to do certain tasks... building drawers / doors, cutting out cabinet components, assembling them, planing, joining, ripping, driving to and from the job sites, install, finish, design, etc, etc. Again... it takes many jobs to dial this in.
So... here is how I estimate. I need rough dimensions from the client. I calculate lineal feet of base, lineal feet of uppers. These numbers go in the computer. This price is the cost of building a box with a faceframe and doors. I then have line items that I add to these numbers... these include drawers (deep and shallow separate), trash / spice pullouts, lazy susans (or any other add on item in a cabinet), end panels, large plywood panels, island panels, feet of crown molding, feet of toekick, type of finish, install, and a few other items I can't grab off the top of my head. All these numbers get added up then I get two prices. One would be for an overlay kitchen, the other would be for inset. Now for the most important thing... I add for PROFIT, this isn't what I make (all salaries are part of my overhead), it's what the shop makes. This money is used to purchase new equipment, upkeep of old equipment, or weathering the storm come december / january.
Everyone prices differently, because everyone is in a different situation, in different sized shops, creating different products...