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Under fixed-cost recovery all costs in the long-term are relevant and have to be recovered.
Price justification is used in antitrust cases where the seller has to justify the price it is charging to customers.
Full product costing promotes price stability.
Target pricing starts with the expected price the product should be sold for in the market, based on the company's knowledge of its customers and competitors. By subtracting the per unit profit margin desired, the seller is able to estimate the unit target cost. If the seller does not believe that it would be able to produce the product at or below the target cost, the project would abandoned.