Evaluating The Financial Performance Of Fish Farming Projects In Fish Ponds And Floating Cages In Iraq (Diyala Governorate - An Applied Model)

The research aimed at evaluating the financial performance of fish farming projects in Iraq using economic criteria, and determining the efficiency of frames in using resources. Diyala Governorate was chosen as an application model, and field data were collected according to the random sample method, which included (30%) of the total fish breeding projects in the governorate. The sample included (28%) of the total fish farming projects in fish ponds and (31.5%) of the total fish projects in floating cages, based on a questionnaire form prepared for this purpose. It amounted to about (4573045) thousand dinars, the net cash income amounted to (5416737.5) thousand dinars, the payback period was (1.565) years, and the invested dinar return was about (1.929) thousand dinars, the operating percentage was (0.520) , the productive profit reached (91.4%). The break-even point in units of (464.56) tons and in revenue about (1642980.27) thousand dinars / ton, and from these results it is found that fish projects for the research sample achieve rewarding returns.*part of m.s.c thesis of the 1 st author.