Abstract:
This study aimed to identify the effect of value engineering in Activating Competitive Advantage (Field Study in the Paints Companies - Khartoum State). The study tested one hypothesis which are: There are significant relationship between applied the value engineering method and support the competitive advantage of paints companies –Khartoum state. Researcher distributed (55) questionnaire forms among some of the workers in the field selected randomly (49) Forms were collected as 89%. Statistical package of social sciences programmer (SPSS) used for analyzing data. The findings of study from whichStrategic cost analysis A modern cost management technique, Value Chain, Strategic Position Analysis, Cost driver’s analysis are tools of strategic cost analysis, Strategic cost analysis contributes to the rationalization of competition and cost management by administrative continents. Key Words: Strategic Cost Analysis - Administrative Decision