The thesis aims to express ability of biotechnology industry in Iraq. This is done :Abstractby applying cost management of developing and to show the necessary steps for using introductory of cost management and to realize the role it plays to fix the gap among local industrial levels. The study concludes that using the suggested introductory in biotechnology that makes the production cost less. The production cost represents a large rate of total production. There is a relation between developing research cost and the five suggested levels that affect the cost of production effectively. This relation consolidates the ability of the establishment in developing new productions to go ahead with the rapid changes and to achieve uniqueness in the market The thesis recommends the necessity of using the suggested introductory to reinforce the competing ability in biotechnology sector in Iraq by applying such program, working to develop new productions and taking care of research in any establishment as it provides the necessary knowledge to maintain the marketing ratio in any establishment to get new resources to maintain in competition.