This assignment delves into the target costing process employed by Mercedes-Benz, highlighting the importance of suppliers and the accounting department in achieving cost targets. It also discusses the use of Just-In-Time (JIT) production systems to reduce warehousing costs and improve financial performance. However, the assignment notes that organizational barriers such as willingness to share data with suppliers, treating suppliers as adversaries, and government regulations affecting information exchange can pose challenges to the target costing system.