The article looks at the pros and cons for theimplementation of Target Costing method in Romanian household appliancesmanufacturing entities, based on its specific principle. Based on recentresults obtained by experts in this field and taking into account the specificaspects of the Romanian economic entities, among the topic’s pursued objectiveswe enumerate the following: analysis of critical implementation ornon-implementation factors related to the Target Costing method and theirimpact on a company’s internal and competitive environment. The research hasbeen carried out through the use of quantitative and qualitative methods, butalso through the use of theoretical ideas in the making of the case study. Ourresearch design is focused on theoretical and practical approach ofimplications arising from issues described in the research questions. Afteranalyzing the critical factors of implementation or non-implementation of targetcosting method, the results obtained through practical case study demonstratesthe possibility of adapting and implementing target costing method in thehousehold appliances manufacturing entities in Romania. Authors’ conclusions onthis topic highlight the most important arguments for implementing and adaptingTarget Costing method in Romanian household appliances manufacturing entities,due to its long-term benefits. The benefits of the Target Costing method arereflected by the results of a practical case study conducted in a companyacting in this field.