Starting from the product life cycle at the same time also the strategic approach on the market can be developed with a target cost management consistent market orientation (market into company) can be brought in, i.e. the structures are adapted to the extent in which the customer is ready to pay for them. Whose properties in the introduction of a product are set so, that they comply with the wishes of the customer and the own goal planning at the same time. The targets for product features and capabilities, the product quality profile, product price and the quantities of the product are exclusively market-oriented set. On the basis of a retrograde, competitive pricing will approach the desired profit margin (target profit) (allowable costs) determines the eligible costs; progressive calculation on the basis of previous or estimated standard costs the cost (hearing costs) be determined by then and the allowable costs are represented. Using value analysis or similar measures must then the difference between allowable and drifting costs as long as be dismantled until costs reached the targets and this new standard cost can be derived. In the frame of the target cost concept the company sees itself forced to develop its resource strategy in accordance with the wishes of the customer. Thus, it is clear what infrastructure (personnel and capacity) of the company is required to implement the necessary market cost levels sustainable. Target costing thus already supports the overall strategy planning and allows you to adjust the revenue and cost analysis on product features and. Strategy and product design activities are thus due to the both feed back as also the feed-forward pairings of the approach no disconnected or different levels of planning more: the earliness of the cost design is aimed at the entire product lifecycle. Should you decide to embed the marketing planning in a comprehensive approach to the intellectual, a number have been, by Jorg Becker from BusinessIntelligence publications created, including in this context: Becker, Jorg: marketing controlling and intellectual capital profiles and portfolios for knowledge factors, 2008, ISBN 9783837071320 Jorg Becker (www.beckinfo.de)