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...Middle east journal of scientific research issn idosi publications doi mejsr enhancing organizational performance through strategic alignment cost leadership strategy and competitor orientation narentheren kaliappen haim hilman othman yeop abdullah graduate school business universiti utara malaysia college abstract this study adds the body knowledge that relates porter s to in context hotel industry existing literatures show there were limited empirical studies which considers between its impact on a total sets questionnaires distributed three five star rating managers only it is returned these respondents hotels implementing rest follows differentiation for paper researcher focused those findings has significant effect addition positive present found mediates nexus bridging gap presenting significance aligning also provides some practical implications decision making process with key words introduction examine been reported specifically examines hoteliers today face various challenges...