المؤلفون

الملخص

There is an increasing demand for cement despite the limited presentation, cement plant in Fallujah faces, a decrease in the proportion of the use of its low energies, Because of aging productive age for most of plants' machineries and equipments, that is reflected negatively on the economies of its production and the inability of its production to compete the prices of cement imported from abroad. Therefore the research aimed compare actual performance with performance planned, and diagnosis of the deviations and its causes, according to the criterion of productive capacity and financial analysis standards adopted on the analysis of production costs and revenues. and using the economic and financial Standards for development the agenda of economic feasibility and its rehabilitation, as the internal return rate reached 10 percent, and sensitivity analysis showed in the case of delays in the implementation of rehabilitation for a two-year, the prices rise at proportion higher than proportion of the costs rise, therefore internal return rate will rise from 7.5 level, the reverse if increased the level of cost higher than the proportion of the rise in cement prices, where the socialist sector can carrying an internal return rate less than internal return rate mentioned in the provision of cement and the provision of foreign currency instead of imported.

الكلمات الرئيسة