摘要：The competitive advantage depends mainly on the so-called marketing intelligence of the enterprise, and it is considered at the present time to be one of the most prominent challenges to various enterprises, because the strength of competition is one of the factors that play a major role in continuity and resilience, and this logic depends on a fundamental matter, which is that the most effective matter for the success of the institution is its competitive position and this pushed institutions to apply the latest administrative methods to excel in competition to find out weaknesses and threats that must be avoided or find solutions to deal with them, and most, if not all, institutions seek to have a name in the market and accept the product for the consumer, but these institutions always seek to gain additional advantages through different and varied strategies, where the first is to highlight its products and quickly reach the tastes of consumers to have an advantage over other establishments. This results in the two methods of attraction and payment within the competitive institutional environment. The theory of competitive advantage is based on determining the mechanisms of competition in order to achieve profit and increase productivity, depending on the accounting information systems that are followed, as competition was based on prices or the relative costs of products as a basic source of competitive advantage that depends on the abundance of volume, but honest tricks must be used. To increase the effectiveness of the feature, which leads to a difference in the relative expenses, because if we consider that everything that is scarce is expensive and that everything that is available is cheap, we can establish a relationship between the abundance of factors and their costs. And between the established methods of continuity in the market and attracting the consumer.
