The important role that management accounting plays in organizational performance has been reiterated in the literature. Given this importance, calls for more efforts to improve knowledge of strategic management accounting have increased over the years. In response to this call, this study used a qualitative approach. According to the results of studies 3, 4, 9, it seems that the Japanese concept of Target Costing of Toyota Corporation becomes the most effective alternative to the normative method of cost accounting used in the post-Soviet era. space in modern realities is the only one that allows costs to be adjusted from the design stage. Target Costing system is a management technique that helps a business decide prices based on external factors. These factors include competition, the presence of switching costs for the customer, similar products, etc. The presence of such factors leaves management with little or no control over the selling price. Second, the advantages and disadvantages of using activity-based management will be explored. Finally, the target cost and its impact on supply chain performance will be studied through cases. Job costing is a system in which costs are assigned to batches or production work orders. Job cost sheets are prepared using this costing system. As a cost calculation method, costing is applied to, The improvement of calculation systems is historically justified by the development of the management system and the increase in the number of users of accounting data and reporting and · The article examines some key points are taken into account that make it necessary to introduce target costing into accounting. Using this framework, this research questions accounting managers. It revealed that value chain management, target costing and lean accounting are all widely used. Target costing is believed to have a strong outward focus, not only on competitors but also on customers and the market. Roslender and Hart, Using target costing as a cost reduction tool throughout the product life cycle to the maturity stage can help companies maintain and be able to cope with any serious situation ,