<b>Impact of Benchmarking to Applied the Strategic Cost Methods</b> This study aimed to identify the Impact of benchmarking to Applied the strategic cost methods in paints companies Khartoum state, the study tested two hypotheses which are there are statistically significant relationship between Applied the benchmarking and activating the strategic cost methods, there are statistically significant relationship between Applied the benchmarking and rationalizing administrative decisions. Researchers distributed 60 questionnaire forms among some of the workers in the field selected randomly 57 Forms were collected as 95 . SPSS used for analyzing data. The study reached some findings from which the benchmarking Contribute in applied the strategic cost methods with high efficiency by benefiting from the experiences of competitors, the benchmarking Contribute in to assist management in decision making for reducing the costs of production in paints companies Khartoum state. the study recommended to taking advantage of comparative measurement and methods of strategic cost in responding to competition by controlling cost element. Benchmarking, Strategic Cost Methods Issue-4 Volume-1 Dr. Abubkr Ahmed Elhadi Abdelraheem | Dr. Badreldin Elhadi Ahmed Serajeldin | Aldouma Abdallah Abdalrahman Jedo