الفهرس 
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Abstract
To maintain a high level of competition edge, the independent hotels need to apply an integrated cost control strategies that save speed and time for decision-makers, especially when set the prices of products and services, where the pricing is one of the most central management tasks in which cost information may be of use. As a result, introducing a cost control system can bring immediate savings and ensure that the hotel remains competitive in the longer term. But cost control needs to be carefully managed. While eliminating wasteful activities is clearly beneficial, indiscriminate cost cutting can lead to falling quality and poor morale. So that, planning and control of costs is effected by each departmental manager having budget responsibility.
The study evaluated the cost control strategies that applied at independent hotels and tested its relationship with the pricing techniques and contingent factors in the hospitality industry. An empirical survey via semi-structured interview forms that was conducted on a sample of 50 cost control and marketing mangers at independent hotels in greater Cairo, but just 39 managers participated in the study and agreed to make the interview with the researcher (78% response rate). Data analysis showed that the majority of hotels’ cost systems do not provide qualitative cost data.
Results indicated that there was no statistically significant correlation between the level of competition and the adoption of low cost approach at independent hotels. There were statistically significant differences between low size, middle size and high size of independent hotels in cost control strategy mix. Additionally, no association was found between levels of training programs and the level of cost control strategy importance. Moreover, the results indicated that there was no statistically significant correlation between cost control strategy mix and the efficiency of pricing techniques that applied at independent hotels. The factor of cost control strategy functionality was found to have a significant impact on the efficiency of pricing technique at the independent hotels. Finally, there was a positive statistically significant correlation between cost control strategy importance and the efficiency of pricing technique, by using the program of Wolfram mathematical 7.0, the researcher deduced a suitable equation that express that relationship.
Specific recommendations were suggested concerning the issue being researched.
Keywords: Independent hotel, Cost control, Strategy, Pricing technique, Low cost approach, Competition edge, Efficiency, Functionality.