This research aims to develop a proposed framework for using the target cost method in the electric car industry in Egypt, with the aim of supporting the industry's ability to compete and achieve sustainable development. This is done by evaluating electric cars of all kinds. As well as examining the extent of its impact on the national electrical network if it was introduced in an ill-conceived manner, and in order to achieve the objectives of the study, the inductive approach was used in the theoretical study and the preparation of the field side on the questionnaire list directed to the sample items, which amounted to 384 items, and the use of statistical analysis in order to ensure the validity of the study hypotheses. The study reached the following results: The hypothesis of the study was accepted that there is a statistically significant relationship between the target cost method and the ability to compete, as the value of the correlation coefficient was (0.892) at the level of significance 0.01. The study hypothesis was accepted that there is a statistically significant relationship between the target cost method and sustainable development. The value of the correlation coefficient is (0.787) at the level of significance of 0.01 The study hypothesis was accepted that there is a statistically significant relationship between the ability to compete and sustainable development, as the value of the correlation coefficient was (0.696) at the level of significance 0.01. The most important recommendations of the researcher include the following: The researcher recommends generalizing the study of the target costing system on the rest of the sectors because of its focus on reducing product costs. The researcher recommends conducting other studies to apply the target cost system to other commercial sectors to hold specialized courses for cost accountants and accountants on the target cost system in all sectors. Governments should encourage citizens to buy electric cars and reduce tariffs.