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<span>In today’s world, the existence of many of the industries depends on their ability to increase the accuracy of the cost management system, which accounts for the reduction of expenses, or in more general terms, the end cost of items, as an important component of the survival triangle elements throughout the whole production process and value chain. Among the country’s core industries, Iran Petrochemical Industry is considered as one of the most important movement pivots toward development in the country. The present article is the product of a research project carried out by heuristic survey method within the general inductive – deductive framework. The main purpose of the research is the analytical study of the factors effective on establishing and implementing the cost management in Iran Petrochemical Industry. Collecting the data was carried out using the techniques of observation, interview, and preparing a researcher-made questionnaire based on likert’s scale. The research population consists of the top and middle managers of the 43 companies in Iran Petrochemical Industry, who have somehow been involved in the research subject. The research hypotheses were tested using t-test and Excel software. The findings indicate that at the confidence level of 95% it can be claimed that the specific characteristic of petrochemical industry is effective on the use of cost management systems.</span>