The study aimed to clarify the relative importance and the inevitable necessity of the role of cost-benefit analysis from the use of natural materials in the cosmetics industry, taking into account the environmental aspects and their effects and identifying the concept of natural materials, their importance, elements and their relationship to the cosmetics industry, which requires everyone to realize the requirements of development in the present and the future and to achieve the objectives of the study A questionnaire was designed, collected in the interview, that included a set of phrases that measured the sample's attitudes towards the study variables. The researchers relied on the combination of the inductive approach and the quantitative descriptive approach, through the method of the theoretical study and the field study, which consisted of the study sample of (65) managers, department head and financial accountant, represent the study population, which consists of managers, department heads and financial accountants in companies operating in Egypt for the production of medical products and cosmetics, numbering about 165 companies. Measures of central tendency to determine the statistical description of z Research variables and factor analysis method. Facter Analysis; In order to identify and elicit determinants of clear importance in the interpretation of satisfaction with the cost-benefit analysis and to shorten the number of those determinants by allocating them in a set of basic factors for the responses of the study sample members. Cost and return faces some difficulties that prevent its application. Results indicated the interest of companies working in the field of cosmetics in developing their natural resources to achieve optimal production and face global competitiveness for them. There is a role for cost-benefit analysis to achieve the use of natural materials for the production of cosmetics.