Based on the results of the research [41] examined the impediments to selling goods and services, as reported by European business owners, as well as their judgments about their profitability, and their plans for the future. The results of Robinson’s survey show that “competition and lack of demand were the two most common reported impediments to sales, a significant proportion of people experienced difficult in pricing and struggled with a lack of marketing skills”[25]. For instance U. S. manufacturers have a lot of experience with using an integrated cost management approach who is help to achieve strategic advantage. The U. S. study [17] says: "however many organizations are implementing these techniques concurrently as they move toward a more robust and responsive approach to strategic cost and resource management.