Importance The article deals with the two-echelon model of target costing analysis. Mainly, the paper makes special consideration of the analysis of correspondence of costs and the significance of cost components. Objectives The paper aims to justify the target cost analysis model for use in educational, analytical, and practical activities. Methods On the basis of adaptation of foreign techniques of cost management, the paper shows the possibility of carrying out a situation analysis of the rational distribution of funds. Results We identified costs, appropriate and inappropriate to the importance of the components. We interpret and evaluate the planned costs, and present a chart to control target costs in the analysis of target cost indices that can be used not only as a tool of analysis, but also constitute a form of managerial accountability for the management of an enterprise. Conclusions and Relevance The results of the situation analysis of target costs can be used to evaluate the rationality of placing funds and identify needs in their decline. The analysis within the concept of target cost can become a part of cost analysis in the system of comprehensive economic analysis.
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