This study examined the impact of the integration between the benchmarking and business process re- engineering methods on supporting the competitiveness of business enterprises operating in the field of cement industry in Libya. It aimed to support competitveness by taking adventage of the proposed integration between benchmarking and business process re- engineering .It also aimed to achieve a new competitve aspect through reducing cost, enhancing quality, and improving service to achieve to a competitive advantage. The study concluded that there is a statically significant relationship between applying the suggested integration and supporting the competitive ability. It also recommended the need for continuously developing the tools and methods of management accounting to suit the contemporary technological developments. In addition to fully applying these tools and
methods to provide information that support the business enterprise in implementing and developing its strategies and facing local and international competitiveness.