The dairy sector is of great importance in the Iraqi economy through what it adds to the gross domestic product, and its development leads to an increase in the demand for labor and an increase in investment spending for animal production projects, which leads to an increase in the supply of animal products and the provision of foodstuffs to most of the population to achieve economic prosperity. Or the main research problem, as the Abu Ghraib dairy factory suffers from the inefficiency of the administration in exploiting its available resources and not keeping pace with the technological developments taking place in the dairy industry, which led to an increase in production costs and weak actual production of the factory and the failure to achieve appropriate profits. The factory achieved the maximum gross profit margin in 2017, as the factory achieved a very high percentage of (420.5%) and also achieved the highest rate of return on investment in 2017, reaching (5.367) thousand dinars, which indicates that the factory achieved excellent profits in That year, while the highest rate of return per dinar was recorded at (2,41) thousand dinars, or the lowest return per dinar was recorded in 2016 as it reached (0.96) thousand dinars. Also, the factory recorded the highest net cash income in 2017 amounting to (405,28282) thousand dinars, which Indicates that this year the plant has achieved high production efficiency compared to the rest of the years.