The role of ''TARGET COSTING'' in the optimization of company costs: Case of the industrial sector[Le rôle du ‘’TARGET COSTING’’ dans l’optimisation des coûts des entreprises : Cas du secteur industriel]

The company operates in an increasingly unstable environment, marked by intensified competition, globalization, technological changes and accelerated market evolution. In order to cope with this, it must focus on the profitability of its products. This article aims to understand cost management through its methods that help the company to consolidate its growth. Among the management methods, there is the target cost which is a Japanese method whose aim is to reduce costs in the design and planning phases, it allows to study the market, and to gain a profit margin before determining the product costs. This instrument comes to optimize the costs of the product component, the Target Costing is an important element to manage its cycle. Unlike the old methods that are based on reducing costs in the final stages, what companies achieve the desired margin and can sometimes achieve a loss. The purpose of this article is to implement the Target Costing method for a good cost management in the face of an exacerbated environment. To answer our problem, the implementation of Target Costing is tested with the help of a qualitative study via semi-directive interview guides of two industrial companies located in the region CASA - SETTAT.