<![CDATA[This systematic literature review examines the practices of target costing and kaizen costing in management accounting literature published between 2010 and 2025. Driven by the need to understand how proactive cost management techniques contribute to operational efficiency, this study utilizes a qualitative systematic literature review approach adhering to PRISMA 2020 guidelines, drawing from Google Scholar and Scopus databases with a final inclusion of 19 articles through abstract and metadata synthesis. The findings indicate that target costing demonstrates an influence on production cost reduction and profitability enhancement, supported by top management commitment and cross-functional capabilities, while cultural resistance and resource constraints serve as primary hurdles. Furthermore, the integration of target costing during the design phase and kaizen costing during production forms a sustainable total cost management system, though empirical studies testing their synergy remain limited. Adoption rates and procedures tend to vary across geographical contexts and industrial sectors, with a predominant focus on manufacturing in developed countries. Consequently, future research needs to broaden empirical investigations into service, construction, and small-medium enterprises in developing countries, as well as test integrated frameworks and supply chain roles. These insights remain indicative due to the reliance on abstract and metadata extraction without full-text verification or formal methodological quality assessment.]]>
