Abstract
The tourism sector is one of the most crucial economic sectors in Iraq, serving as a key source of diversifying national income, increasing employment opportunities, and reducing unemployment. The tourist city overlooking the Mosul Dam Lake holds significant importance as a tourist destination within the Nineveh Governorate and the entire country. The Tourist City Company in Mosul Dam was established in 1990 as a mixed company with an invested capital of 240 million Iraqi dinars during the study period. This study aims to assess the company's performance efficiency from 2017 to 2020, using both traditional and modern standards to address the problem of the company's ability to achieve its goals and overcome the obstacles it faced, particularly in the aftermath of security and economic events and crises witnessed by the Nineveh Governorate during the study period. The study utilized descriptive and analytical approaches by obtaining and analyzing the company's final accounts according to specific standards for assessing the efficiency of economic project performance. The study revealed that the decline in demand for tourism services and the decrease in production were consequences of the security and economic events experienced by the district. Moreover, the increase in wages, salaries, the number of employees, and the costs of goods and services during the study years led to a decline in the company's economic performance, adversely affecting all the data examined in the study's standards. Significant idle capacities, reduced or nonexistent production, profits, and added value were observed.
