Analysis of the costs of the Ataba Spring Water Project in Najaf and evaluation of its performance efficiency

Abstract

The bottled drinking water industry is one of the important industries within the industrial sector, as it is one of the most dynamic food and beverage industries, because of its close link to humans and their health, it needs technology and special care from the rest of the other food industry because it affects humans mainly, so the hypothesis of this research came that the Ataba spring plant of Fayd Al-Qassim Company with its advantages was subjected to a varying decrease and rise in the level of production and revenues and that the financial and economic evaluation According to specific criteria will help to highlight the reasons that brought the company to those levels of production, the research has reached several conclusions, the most important that the field study of the laboratory has achieved the hypothesis of research in the importance of proper and accurate selection of economic evaluation indicators in order to give a clear and real picture of the plant spring threshold through which deviations were identified and indicate how to address them in order to push the work forward and develop it effectively and distinctly, and in light of the conclusions of the research To a number of recommendations, including the application of economic performance standards periodically in the Ataba Spring Laboratory to identify deviations when they exist and increase the performance of economic variables in them.