الفهرس 
”Research framework”Only 14 pages are availabe for public view
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Abstract
The study aimed to analyze the factors that can help the organizations to manage the inter-organizational cost, which in turn helps to enhance the competitiveness of the organizations. For this purpose, the researcher used the survey lists to obtain the necessary data to complete the field study conducted on the public sector companies for the Egyptian pharmaceutical industries and teaching at the faculties of commerce in Egyptian universities. The response rate for the pharmaceutical companies reached 58.33% and the faculty members 60%.
The field study found a significant impact for internal cost management, information system integration and the absorptive capacity among organizations inter-organizational cost management. The researcher also conducted a case study on the EMISAL Company which considered as one of leading company in mineral salts and the result was a positive relationship between these factors and inter-organizational cost management.