Measuring Performance Efficiency Indicators

The General Company for Agricultural Supplies "GCAS" as a Model for the Period 2016-18

  • Ali S. Ahmed Accounting Department, Cihan University-Erbil, Kurdistan Region, Iraq
  • Tariq N. Ibrahem Ministry of Interior, Kurdistan Region, Iraq
Keywords: Performance efficiency, Liquidity ratio, working capital, Efficiency indicators


Measuring performance efficiency indicators is considered one of the most important topics that public or private companies should undertake, as it provides extensive information on its reality and highlights the most important strengths and weaknesses that guide the company's management, which is considered a fundamental basis for the decision-making process. This study was conducted on the General Company for Agricultural Supplies "GCAS" of the Iraqi Ministry of Agriculture in order to estimate the criteria of the efficiency of its performance in the years (2016) and (2018) and to make comparisons between the two years. The results showed that most of the performance criteria for the year (2018) fell below the base year (2016), which requires a pause to improve the performance efficiency in order to develop its future activity in a manner commensurate with its position in preparing the various agricultural requirements that the agricultural sector deals withThe research included some conclusions related to the decrease in the efficiency of the company's performance in managing working capital in (2018) comparing to the year (2016) as the liquidity ratio fell below the acceptable rates, which indicates that the company's ability to meet its obligations in the future has decreased. The working capital turnover rate also decreased, indicating that it was not used correctly in addition to other reasons. The research also included some important recommendations that enable the company to overcome the failures that it faced during the study period.


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How to Cite
Ahmed, A., & Ibrahem, T. (2021). Measuring Performance Efficiency Indicators. Cihan University-Erbil Journal of Humanities and Social Sciences, 5(1), 39-44.