Researchers have conducted numerous research to predict the factors that impact the high and down of foreign currency exchange rates. This research provides an extension of the research and studies that predict the exchange rate and measure its impact on cost management by using one of the artificial intelligence tools, which is big data analysis based on gold and crude oil as metrics, using model machine learning in the period from 2014 to 2023, as it is the beginning of a transitional period in which there was a change in some political events and changes in the Arab Republic of Egypt and the economic changes that followed. The study was applied to Ibn Sina Pharma Pharmaceutical Company, considering that this sector was greatly affected by alterations in the exchange rate. The finds of the research concluded that big data analyses that were used to predict changes in foreign exchange rates EGP /USD affect cost management, as predicting changes in foreign currency rates helps management take preventive measures in pricing operations, tracking costs and expenses, controlling costs, and adjusting the level of stress in the company and the possibility of unexpected costs.