The Role of Productivity on the Relationship between Strategic Performance and Profit

The research aimed to know the extent to which productivity linked to profit contributes to evaluating strategic performance as one of the financial methods of the company (Iraqi Engineering Works). The investigator employed the applied analytical methodology in the practical domain, as assessing the impact of productivity changes on existing profits was used to measure productivity linked to profit (productivity Neutral) (PQ) (for materials and labour) as one of the ways to evaluate changes in productivity for the years (2022-2023). The research concluded that the major role that profit-related productivity plays in improving the strategic performance of the economic unit is by using current inputs that provide a more accurate measurement of profit-related productivity than what is often known using Input prices for the base period to evaluate changes in productivity.