Abstract

In this research the total cost and the total revenue and the finantial evaluation indexes were conducted for (300) calves fatting the total cost mounted to (361920000) din the total revenue mounted to (548510000) and the total net revenue (186590000)din .the net revenue for each calve .mounted to (26196) . Thefiniantial evaluation indexes are as follow. The net return for one dinar invested was (1.52) and payback period (0.59) years, and the average rate of return (2.08) din. Itwas recommended in order to increase the supply of this commodity in Iraq are to facilate the agri-loans. And to subsisidize the concentrated forrager on addition to encourage the Arabic and forighen companies to invest in this important projects the financial evaluation of calves in Iraq