The aim of the research is to know the importance of using the cost-benefit method to achieve the competitiveness of energy sources in companies using renewable energy for the purpose of achieving sustainable development and Vision 2030, as well as clarifying the relationship between using the cost-benefit method and achieving competitiveness in companies using renewable energy. A questionnaire was designed and distributed of the Juhayna Dairy and Juice Company. The researchers used the descriptive analytical approach to complete the study, and the appropriate statistical tests to test the validity of the hypotheses and answer the study questions. A statistically significant relationship between the use of the cost-benefit method and improving competitiveness, that there was a statistically significant relationship between the use of renewable energy and the achievement of sustainable development and Vision 2030, and in light of the findings of the study, several recommendations were concluded, the most important of which are: reviewing the current accounting systems within the company, and including the use of the cost-benefit method for energy sources, to achieve the maximum possible return, as well as Conducting a comprehensive analysis and evaluation of the cost and returns of the company's solar energy uses through the cost-benefit method to know the benefits achieved, and the economic abundance of using solar energy.