ABSTRACT This research attempts to integrate the influences of strategic target costing effectiveness and goal achievement in a new model under the global competitive business environment and competitive advantage approach. The main objective of the research is to investigate both the direct and indirect relationships between strategic target costing effectiveness and goal achievement compared with profit planning proficiency, customer profit analysis capability, asset usefulness, and value enhancement). It also examines the role of a collaboration climate as a moderating variable on the relationship among strategic target costing, antecedents, and consequence variables. A questionnaire was utilized for data collection and 336 Exporting Gem and Jewelry Businesses in Thailand are the sample of this study. The results show that competitor information richness and resource utilization integration have strong positive significance on goal achievement and all mediator variables. Customer needs awareness has strong positive significance on goal achievement, customer profit analysis capability, asset usefulness, and value enhancement; while cost accounting system quality has a significant effect on customer profit analysis capability, but has no effect on goal achievement directly. Only cost data mining effectiveness and product management flexibility have positive significant effect on goal achievement. The findings show that antecedent variables consisting of IT capabilities, market culture orientation, competitive turbulence, cost management system excellence, and inter-functional team quality have a positive significant effect on the dimension of strategic target costing effectiveness respectively. These results describe the strength of firm implementation on each essential component of strategic target costing effectiveness and goal achievement. The result also shows that a collaboration climate plays a role as an independent variable on goal achievement, as a moderating variable although the relationship among dimensions of strategic target costing effectiveness and consequence variables. To explicitly verify the linking of the aforementioned antecedents to goal achievement, future study needs to resort to antecedent and mediating variables on firm sustainable competitive advantage, and include them in the conceptual model in order to increase the contributions and benefits of the study. Keywords Strategic Target Costing Effectiveness, Goal Achievement, Cost Data Mining Effectiveness, Product Management Flexibility, Cost Accounting System Quality, Competitor Information Richness, Resource Utilization Integration, Customer Needs Awareness, Profit Planning Proficiency, Customer Profitability Analysis Capability, Asset Usefulness, Value Enhancement, Market Culture Orientation, Inter-Functional Team Quality, Cost Management System Excellence, IT Capability, Collaboration Climate