An ideal target is the best possible outcome that you might achieve, and thus the most difficult to realise. The rationale is that if you do not try to achieve this outcome, then you never will, and you will be a victim of lack of ambition. Accordingly, as part of negotiation preparation, negotiators are encouraged to define a range of targets, including the best possible outcome and use that as part of their objective setting. See also Planning, Negotiation and Target, Realistic