The importance of evaluating the efficiency of financial performance studies in industrial projects and economic units highlights the role they play in knowing strengths and weaknesses and identifying imbalances, then measuring the results achieved on the ground and comparing them with the goals set in advance to determine the reality of the economic unit is performance and working to correct those deviations. The refinery sector influences the economic lifestyle of nations by producing numerous kinds of fuel that are more useable in the industrial and transport sectors, hence increasing economic growth. However, after 2003, the industry in Iraq struggled. The industrial sector in general and the refinery sector in particular face many challenges, including looting that targeted many industrial projects and facilities, lack of energy and production requirements, primitive production means, scarcity of raw materials and essential infrastructure elements in Iraq, and low investment in them, which contributed to refinery inefficiency. The country's lack of high-quality oil products led to its poor productivity, requiring it to buy them from neighboring nations. This research evaluated the performance efficiency of the Najaf refinery as one of Iraq's refineries to identify the nature of production and production capacity and to identify deviations, glitches, and problems that make it unable to keep pace with production development and competition at the national and regional levels. The application of performance evaluation criteria showed that the refinery used 74% of its design energy during the study years, and its operating indicator was 91%. The total productivity criterion averaged (1.1) monetary units, less than the standard value of (2) A monetary unit, while the valueadded criterion achieved a positive value. With all these positive results in performance evaluation indicators, the liquidator requires those involved to introduce continuous technological, administrative, and technical improvements. This will make the refinery's performance efficient and effective in exploiting resources, as it works with government support from the Ministry of Oil for processed crude oil

Performance Evaluation, Najaf Refinery, Performance Evaluation Criteria