<p>Technological advances and intensified competition on world markets have led to product diversification, forcing companies to adjust their production and marketing strategies using modern management tools. However, to meet the complex challenges posed by cost management and production process optimization, an essential dimension to consider is the integration of artificial intelligence into the Target Costing process. The main objective of this article is to detail the implementation of this Japanese method in the Moroccan context, focusing in particular on Moroccan industrial companies. To achieve our goal, an extensive literature review has been undertaken. However, there is a lack of documentation concerning the understanding of this method and its impact on Moroccan industrial companies. In order to better understand this relationship, we undertook a literature review focusing on the role of this instrument within industrial companies in Morocco, adopting an analytical approach. It should be noted that Target Costing is a mechanism for adapting companies to the Moroccan environment, encouraging organizational change in response to the needs of the Moroccan market while ensuring its sustainability. It also fosters collaboration between stakeholders, as well as compliance with Moroccan regulations and standards, helping to preserve the competitive edge of Moroccan industrial companies. In the Moroccan context, the adoption of artificial intelligence as part of Target Costing could bring significant benefits to industrial companies. These include a better understanding of local market needs, optimization of production processes to meet changing demands, and more informed decision-making when defining product selling prices. This study presents contributions from both academic and managerial perspectives, although it does raise certain limitations linked to the scarcity of articles and publications in the Moroccan context.</p>