New manufacturing technologies, increasing competitive pressure, and shortening product life cycles are forcing companies to achieve greater cost efficiency while also considering customer needs. This is particularly relevant for industries with high overhead costs, as these costs are rising due to the aforementioned developments. With Target Costing, market orientation and cost influence come to the forefront in the early stages of product development. The entire company is aligned with the market, products are designed according to customer preferences, and costs are planned and reduced as much as possible. The high proportion of overhead costs in the company's indirect service areas necessitates a reorientation and inclusion of these costs. Through process costing, these overhead costs can be better captured, allocated, and managed.