The Role of Human Resource Costs to Achieve Competitive Advantage in the Jordanian Commercial Banks

The study aimed to identify the ways and methods of determining the cost of human resources and to identify the concept of competitive advantage and dimensions in order to link human resources costs to achieve competitive advantage in the Jordanian commercial banks. The study population of human resource managers and financial managers and internal auditors in the commercial banks. The most important findings of the study: a positive relationship between costs and attain competitive advantages .One of the main recommendations: the proper identification of the cost of human resources in the financial statements and disclosed properly because of the advantages achieved by the human resources to achieve competitive advantage Improving productivity, whether for products or services of the problems faced by managers and institutions, both at the local level, regional or international, which should these institutions achieve competitive advantage, which is the cornerstone of overcoming these problems. Therefore, the business organizations in various forms have become concerned with the human element as a basis to achieve competitive advantage by guaranteeing them survive in the market, and the human element even entitled to the competitive advantage it needs to costs related to training, rehabilitation and guidance as polarization and specialized courses so that the company can invest those costs to achieve the goals institution and thus obtain benefits cover human resources costs. So it came to this study is based on linking human resource costs and its role in achieving competitive advantage for business organizations in the Jordanian commercial banks sector