Research aims to verify the contribution of green target costing to achieving a Sustainable competitive advantage. The research uses the qualitative approach by reviewing studies and literature related to the subject. The results of the study indicate that the application of green target costing contributes to providing environmentally friendly products that meet environmental specifications at appropriate costs, which leads to achieving a competitive advantage. The study recommends the need to focus on using green target costing as a primary means of achieving sustainability and competitive excellence in the market.