The study aims to indicate the role of the ecosystem in supporting accounting information system, and its impact on the strategic analysis of the cost to achieve sustainable competitive advantage, and achieve a balance between businesses and the surrounding environment through the use of an ecosystem that works to bring about a dynamic change for the better, and choose the most suitable to serve strategic analysis the cost in Iraqi businesses. The study finds that the introduction of the proposed framework, and to rationalize the cost components to the value chain and linking them to the ecosystem requirements better than no linkage ecosystem including confirms positive and efficient application of the proposed framework to a great extent, although the analysis demonstrated improvement in the competitive advantage in the case of taking requirements of strategic analysis with connecting factors between the value chain and environmental costs. The study recommends the need to apply the ecosystem in industrial plants; to help achieve sustainable competitive advantage and to identify strategic directions for the facility in the results of
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the strategic analysis to enable the facility to achieve a balance between internal and external environment, which supports enterprise and achieve a strategic position competitively better than competitors