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الملخص

The need for adoption of scientific ideas and their translation into practical reality becomes very necessary . So , the recent study was built on an analytical approach supported by paractical applications to obtain the required results for production of vinegar with no ignorance the economic part as possible . The study was started from a hypothesis implied that the economic evaluation of the investmental project aims to give the investor a freedom in chosing among the available chances according to scientific bases and standards which assured overtaking obscure and cloudy situation and anxiety which seduces his mind to make him more tranquil and able to adopt a studied scientific economic approch in order to clear the vision ahead him to be more realistic in making suitable and right decision to reach the best alternatives which minimize Costs and assured the best economic returns. The recent study determined. essential requirements and necessary costs (investmental and working) in addition to hand workers necessary for the project. On the bases of above mentioned ,economic evaluation was done .The study revealed that the net annual incomes reached 382.16 millions dinars , neutral point was 1352.25% ton0, the total additive value was 456.96 millions dinars and the net additive value was 409.16 millions dinars .The study showed that the average of simple income was 51.85% ,return of invested dinnar in the project was about 52% and the period in which the project could recover its investmental costs was about 21 months . It was shown that even when the prices of production requirements (which represented 22.67% of total costs of the project) are elevated 10 percent , suposing stability of end product prices , the proposed project stay profitable with reasonable return average .The study offered a group of recommendations which could be necessary for couraging investment in this field .

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