The expense of non-profit laboratory Dairy Faculty of Agriculture productive season in 2010

	The expense of non-profit laboratory Dairy Faculty of Agriculture productive season in 2010
Journal of Administration and Economics
Article 1, Volume 0, Issue 96, 2018, Pages 39-47
Abstract
The dairyt factory in college of agriculture is an educational productive project for the department of food science . It operates according to self financing system within the activities of higher education fund in the college with limited capabilities and capacities ,Economic efficiency criteria were not used in the context of factors of production optimum usage , The objective of this research was to calculate the project profitability for the production season 2010 by auditing all accountancy records for the project and also to study the reality of production since the beginning of factory operation in 1999 until 2009 . The result showed that the project achieved good profits of about ID 106 millions, the calculation of average cost of both fixed and variable revealed that variable cost occupied the largest percentage of total cost of about 88% ,while the fixed cost were 12% of total cost . the results also showed that 49% of higher education fund was financed by the project which reveals its importance in those resources and consequently its contribution in supporting the college budget and also its contribution in financing the higher education fund resources in Baghdad University and in the ministry of higher education of about 15% of total profits . The study hat recommended the necessity of financial support for the project by these authirities in order to expand the project and increasing its production lines within the goals of higher education ministry represented by the development of the higher education enterprises in order to contribute in supporting the productive sectors of society.
Keywords
Economic hub

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