Financial and Economic Evaluation of Abu Ghraib Dairy Factory in the Light of Operations for the Period (2013-2020)

Abstract

The study aims to conduct a process of evaluating the performance of the Abu Ghraib dairy factory using the economic and financial performance criteria to understand and know the effectiveness of the factory and its ability to use the available resources and the efficiency of production, in addition to determining the amount of deviations for the factory and developing appropriate solutions for them and on the assumption that the objective and subjective conditions of the dairy factory It is strange that it can exploit the available resources and its production capacity in a way that helps it to overcome the deviations that exist in performance based on criteria that will lead us to knowledge of efficiency, and that these criteria help the researcher to indicate and determine the performance ratio of the economic unit to be evaluated and to know whether it is efficient in exploiting Production capacities and a set of the most appropriate financial and economic criteria were selected that are commensurate with the nature of the company's activity to conduct an evaluation process.

In the end, the study resulted in a set of conclusions and recommendations reached by the researcher.