In the product development field, the customer is a key piece, either by creating the market requirements that justifies the need for the product creation or, also, by judging the competitiveness of this certain product, what reflects in more competitive prices and, consequently, costs. In this way, the definition of the cost targets should be based on the competitive cost benchmarking. Hence, understanding the customer and market needs can be essential not only for defining the particularities of the product itself, but, also, to better manage the costs. In this scenario, specifically, the cost matter is related to the Target Setting phase.