Chapter 15 - Target costing and cost analysis for pricing decisions. After completing this chapter, you should be able to: List and describe the four major influences on pricing decisions, explain and use the economic, profit-maximizing pricing model, set prices using cost-plus pricing formulas, discuss the issues involved in the strategic pricing of new products,. | Lecture Managerial accounting: Creating value in a dynamic business environment (10th edition): Chapter 15 - Ronald W. Hilton, David E. Platt