Although the situation at the negotiation table is always changeable, it is necessary to make out a detailed plan for the forthcoming negotiation. "Top line" and "bottom line" should be decided. For many negotiations in which more complex issues exist than the single factor of price it is more useful to identify a “best achievable" top line. The negotiators of course hope for the best, but the fact is that their "best" is hardly satisfied. The limitation of the top line is affected by many factors. The negotiators should be' considerate" of the other party. They should not be too aggressive even when they are in a favorable position. They cannot be too optimistic. If one party demands too much, the negotiation often results in a failure. The bottom line, on the other hand, is the last “line of defence" which the negotiators will not give up. When setting the bottom line, over-optimism about probable outcome is often linked to a failure to give the bottom line adequate consideration. Identifying the bottom line is perhaps more important than setting the original target. Flexibility in setting the best achievable target is essential.