التقييم المالي و الاقتصادي للشركة العراقية لتصنيع و تسويق التمور

Abstract EN

This research was mainly aimed at the financial and economic assessment of Iraqi Company for the manufacture and marketing of dates (mixed sector) in Iraq.

Based on the data available in the company (the final accounts of the years of the budgets for the years of study mentioned, where the rate of trading increased, which indicates the ability of the company to meet its short-term liabilities without experiencing difficulties, and the decline of 2016 indicates the ratio of trading to 26.3% The company's ability to meet its shortterm liabilities has declined, and the company may face some difficulties, with the liquidity ratio reaching a minimum of 88% in 2016, while the year 2012 reached a maximum of 122% Which are confirmed The company's ability to meet its short-term liabilities, the fluctuation of the company's profitability indicators during the study period, and the net profit margin.

This indicates the fluctuation of the return and its decline in the last two years 2015-2016, which indicates that the company is unable to achieve the total return on its invested funds, The volatility of the capital turnover rate, which indicates the weak efficiency of the use of working capital in the company and therefore the lack of profitability resulting from its use, which indicates the poor management efficiency of the company, as well as indicators of the ratio of inventory turnover to the volatility of the turnover of the company and the more this This indicates the high percentage of the possibility of covering the total liabilities using the total assets.

The lower the percentage, the higher the percentage of the total assets.

This is better than the view of investors and lenders, as well as the ratio of total liabilities to equity that shows the extent to which total liabilities can be covered by the use of total equity.

This indicates the low extent to which total liabilities can be covered using total equity.

This is indicative of the poor management efficiency of the company, showing the forecast of the company's financial failure of Z value amounted to about Z=- 0.43 which.

SW0T analyzes the constraints of support and poor marketing as well as bureaucracy and this analysis to the possibility of meeting the challenges through the establishment of systems and mechanisms to provide global standards and total quality systems required by markets and control as concluded by the external commitment Scientific research efforts in terms of actual work with export sectors to upgrade the level of export industries as an integrated system of utmost importance to Iraq and reduce waste as well as obligating exporters and investors to the standard specifications and the abolition of export licenses to A.

Quality standards because of its negative impact on the reputation of Iraqi exports .