Özet:

The current research seeks to identify the role of hotel sector cost systems in developing the competitive advantage. In order to achieve the objectives of the current research, the researcher relied on the analytical descriptive approach through a sample of workers in first-class hotels in Baghdad amounted to (150) individuals according to a group of demographic variables. In order to collect the necessary data and information, a questionnaire was designed consisting of three parts, the first about the demographic variables of the sample, the second about cost systems, and the third about their competitive advantage. The researcher verified the validity and reliability of the tool, and after applying it to the research sample, the study reached the following results: 1. The hotel cost systems in the first-class hotels in Baghdad are largely achieved, as it obtained a weighted average (2.40) with a weight percentile of (80%). 2. The hotel's market share has been achieved to a large extent, as the paragraphs obtained a weighted average above (2), which was the total weighted average of the field. 3. The items in the field of quality development for hotels are achieved to a certain extent among the sample, where all the items got a weighted mean above (2) with a total weighted average for the field (2.39). 4. There is a statistically significant effect of cost systems in developing the competitive advantage of first-class hotels in Baghdad, as the value of the correlation coefficient (R) was (0.78), which is a statistically significant value and indicates the degree of statistically significant correlation between the independent variable and the dependent variable, and the value of ( R-square (0.61), which is a statistically significant value that explains the ability of cost systems to develop the competitive advantage of first-class hotels; As the cost systems explain (61%) of the change in the competitive advantage of first-class hotels, and the test value (F) was (93.34) with a statistical significance of (0.00).

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