As a result of the diverse needs of customers in terms of products and services, business

establishments have tended to search for strategies that help achieve customer satisfaction,

and cost reduction is one of the old strategies that the establishments have pursued to achieve customer satisfaction and obtain a competitive advantage, and to face competition in the internal and external markets, and this confrontation requires the development of strategies that help to achieve Maintaining market share, and the cost reduction strategy is the most important of these strategies by achieving leadership in reducing costs, in order to face competition pressures that business enterprises are exposed to. 

This study aims to identify the relationship between the use of creative thinking of the value engineering method and the reduction of cost and achieving a competitive advantage.

 The factors that do not contribute to reducing the cost when using the value engineering method. Identify the needs of business establishments when using the value engineering method to reduce the cost. To achieve these goals. 

The survey list was designed accompanied by a letter explaining the study’s objectives and purpose, to seek opinions on the impact of the creative thinking of the value engineering method on reducing costs and achieving competitive advantage. 

The list expressions were taken into account after reviewing many scientific references and previous studies in the field of scientific research, Through what was extracted from the theoretical side of this study, the clarity of the paragraphs and the ease of answering them were also taken into account, as the survey list was distributed to about 50 lists where 48 of them were obtained and the following most important results showed, there is a decrease in the level of the effect of using creative thinking of the value engineering method on cost reduction And achieving a competitive advantage. 

As for the most important recommendations, seeking the help of specialists who are able to take the initiative and put forward good ideas for the success of the cost management plan, holding training courses to raise the efficiency of employees, implementing a cost management plan.