تقويم أداء مصنع المنار التابع لمنشأة AFICO للمدّة 1/1/2016-30/11/2017

Evaluation of the performance of Al Manar plant of the AFICO facility for the period 1-1-2016 to 30-11-2017

The studies related to the industrial sector have great importance to researchers whether economical or financial   in both developed and developing countries, because it constitutes an important aspect of scientific progress, and economic and social development. There is also great efforts by most countries to increase the contribution of this sector; especially its contribution to the total national and local output, in addition to the possibility of developing and preparing this sector is the highest among the sectors, because of this sector has forward and backward correlations with the rest of the sectors.

It is also qualified to attract and absorb modern technologies, which would raise the level of productivity and thus increase its contribution to economic growth, the development of this sector contributes to create new jobs and develop technical capabilities of workers with the establishment of a technical base of the country. Juice industry considers from vital food industry as It has a close relationship with man and his health and thus its importance in the Iraqi market and then it needs to have special care and technology from the rest of the industries because it affects the human being basically.

The process of evaluating the economic performance is one of the most important stages of the project to improve the efficiency of its performance. Through this process, it helps decision-makers to identify the best alternative that achieves the greatest profitability among the multiple investments. The need for evaluation stems from the fact that the real economic resources, which allocated for Investment in productive projects are rare.

The hypothesis in which the research launched is that Al-Manar juice factory for production suffers from a decrease in the level of efficiency of performance and that evaluation process will help us to determine the reasons for this decrease. The research topic was entitled “Evaluation of AL-Manar factory performance of (AFICO). A set of economic performance criteria have been selected which suit the nature   of the factory’s activity to make evaluation process, as the factory produces two types of juice, which are: juices with cans and juices filled with glasses

The research included three researches .The first research deals with the theoretical side of the performance evaluation process and its importance, functions, components and conditions, in addition to the criteria of performance evaluation. While the second research dealt with the profile of the advanced Food Industries Company (AFICO) and Al Manar Factory, in addition the cost and revenue items, as well as the analysis of these items. The third research is dedicated to the evaluation process. Finally, the study resulted with a number of conclusions and recommendations that reached by the researcher.