Introduction :

This research indicates that cash flow management is a major and highly influential factor. In Enhancing the organizational performance of sustainable industrial projects. The contemporary industrial environment is a fiercely competitive arena that requires organizations to achieve the highest levels of performance and sustainability simultaneously. This can be accomplished by understanding how sound financial planning can increase an organization's ability to face obstacles with high flexibility and make optimal use of its resources.

An organization can meet its financial needs accurately and effectively if cash flows are well managed. This achieves the best financial stability and successful strategic planning. This does not entail adding theoretical knowledge, but rather represents a practical field that achieves for the industry a balance between organizational performance and financial sustainability.

Furthermore, organizational performance sought To improve and expand productivity, reduce waste, and ensure the highest quality products with little money. These goals cannot be completed without the availability of cash flows to finance the purchase of raw materials, pay employee salaries, work on new technologies and modern technology, and repair machinery. Any error in managing these cash flows, whether it is accumulated cash or the organization suffers from a sudden financial deficit, will hinder the continuation of highly efficient performance, cause production delays, multiply operating costs, and affect the overall efficiency of the factory's work performance.

Efficient cash flow management also contributes to reducing costs resulting from insufficient liquidity needed to finance daily operations, investments, infrastructure improvements, technology development, inventory management and performance enhancement, and financial performance. Therefore, It is essential for improving industrial projects' organizational performance and helping businesses achieve long-term success . Management with a broad understanding of cash flows is not limited to ensuring liquidity but also involves formulating a strategy that contributes to the continuity of industrial operations and improves organizational performance. The purpose of this study is to demonstrate the connection between improving the company's efficiency of sustainable industrial endeavors and cash flow management. The research technique is covered in the first chapter, the conceptual framework of the study is covered in the second, the practical elements are covered in the third, and the fourth... It contained recommendations, research ideas, and findings.

Chapter 1: Methods of Research

It deals this The chapter presents the research methodology as follows:

Firstly...Research problem:

The Kufa Cement Plant is one of the plants that has a significant impact on financial and administrative operations, which prompted the government to issue legislation and laws that impose regulations on the cement plant . for me Take responsibility Current To preserve the financial environment and the health of citizens, The following queries can be used to formulate the research problem:

1- What is the level of adoption of cash flow management in the financial operations of the Kufa Cement Plant?

2- What is the level of interest of the Kufa Cement Plant? Performance The organizer of industrial organizations and their maintenance.

3- To what extent is there a correlation between the dimensions of cash flows and the organizational performance of industrial organizations?

4- To what extent do cash flows affect the organizational performance of industrial organizations?

secondly.. Importance of the research:

The research's significance stems from the significance of its primary variables, which are industrial companies' organizational performance and cash flow management. Because it is essential to the business's performance and because it emphasizes expanding the material resources' capabilities The effectiveness of industrial enterprises at different organizational levels, Consequently, the study can The following are especially crucial points:

1- Cash flow management is one of the most important pillars through which some concepts can be used to support the organizational performance of industrial organizations.

2- To provide a set of recommendations that the laboratory management can use as a guide in research to improve cash flow, reduce the negative effects of contemporary challenges, and gain efficiency.in Human resources performance.

Thirdly...Research objectives:

1. Measuring the internal and external environmental obstacles that Stop With out applying the organizational performance of the Kufa Cement Plant / subject of research

2- The significance of cash flow control at the Kufa Cement Plant in confronting current difficulties.

3- Identifying the components of applying cash flow analysis In competing organizations And the extent to which these components are available in the Kufa cement plant.

Fourthly... Research theories:

1- First theory: The Kufa cement plant's organizational performance is statistically significantly correlated with the cash flow administration variable and its dimensions.

2- The second theory is that the dimensions and organizational effectiveness of Projects Industrial are statistically significantly correlated with the cash flow administration variable.

Fifth...Research limitations:

First: Spatial boundaries: This research is spatially limited to the Kufa cement factory, which formed the main field for conducting the research And he collected his data.

Second: Time limits: The time period allocated for the application of the research The field work, which included distributing and collecting questionnaires, and conducting interviews with laboratory managers and employees in order to obtain the necessary information, from (1/9/2025 to31/8/2026.AqThis research focuses spatially on the Kufa cement factory, which formed the main field for conducting the research and collected His data.

Third: Human boundaries: The research Questionnaires and personal interviews were key tools for data collection, and the research sample consisted of three functional categories within the laboratory: board members, department heads, and laboratory staff.

Sixth... Research model:

The research challenge and its theories were taken into consideration when creating the hypothetical research strategy.

Figure (1) Hypothetical Research Plan

Chapter Two/Theoretical Framework:

First: Cash flow management

1. The concept of cash flow management:

Introduction: The ideas behind cash flow management have advanced remarkably and quickly in recent years. As a result of technological progress and the increasing pace of economic changes, the business environment has become in need of greater flexibility, no longer relying solely on tracking cash, but also on being a vital and important strategic tool.

Cash flow management is the process of studying, planning, monitoring, adjusting, and taking the necessary actions to address the cash deficit through the organization’s imports and exports, and the ability to pay the organization’s short-term obligations when due, and not leaving cash idle but investing it in profitable and safe ways to increase the return.

Cash flow management helps investors and creditors make the best decisions for the organization by disclosing cash revenues and payments made during the fiscal year. It is divided into three types: investing, operating, and financing. Spiceland, et al., 2013:1259)

It shows the maximum use of available cash and aims to ensure sufficient liquidity to meet obligations, and is one of the vital aspects of financial management for any organization, whether small or large. It seeks to maximize the use of available cash and aims to achieve appropriate liquidity.

Cash flow analysis is an important part of financial analysis and planning, and it can help a company demonstrate its ability to provide cash and pay its financial obligations. It is an accounting concept that illustrates the movement of money into or out of an organization within a specific period of time. (Aya, 2022: 15).

The two researchers believe that cash flow management requires careful planning and continuous monitoring to ensure growth, development and continuity, as it represents the backbone of the financial health of any company.

2: Dimensions of cash flow management

Advanced cash flow management has become a strategic function with diverse dimensions that go beyond simply tracking cash. Some of its most prominent dimensions include:

1. Risk management and compliance in the business environment:

An organization that is legally and tax-compliant will face ongoing obligations such as employee salaries, taxes, and supplier payments. If it lacks a sound cash flow management system, it will encounter unforeseen pressures, causing financial difficulties despite excellent profits on record. Effective cash flow management enables accurate forecasting and rapid response to changes. Therefore, compliance, as mentioned, does not contribute to financial difficulties. Agboola A , 2025:5)) Not only does compliance reduce legal risks, but it can also increase investor confidence. An organization that adheres to tax laws attracts more investors because it demonstrates long-term sustainability and commitment, especially after the problems that have plagued many international organizations. Transparency and compliance have become a type of risk management and a safety valve for organizations when they face legal penalties, financial fines, or reputational damage. The researcher also indicated that organizations increase their ability to adapt to new changes, whether legal or policy-related, because they follow compliance in their daily operations. This, in turn, enables them to survive in the market and withstand competitors. Organizations maintain their growth and internal superiority over others to a large extent because they adopt a culture of compliance, which is not just a response but also part of strategic and financial planning. It reduces cash flow gaps, avoids deficits, and minimizes exposure to legal and operational risks. The researcher emphasized that compliance contributes to The organization's management of its inputs more efficiently, its proactive identification of needs, reduces the likelihood of risks, and increases its performance .(Nguyen, C, 2024:487)

3. Adaptability and strategic flexibility

The organization's reallocation of resources (financial, human, technological), and Changing processes and modifying organizational structures quickly and easily to support new or modified strategies. This is because it involves having options, minimizing the costs and time required for change, and the ability to shift from one state to another without fundamental disruption. It also indicates that an organization's ability to adapt and strategic flexibility are not merely theoretical concepts, but rather essential strategic necessities for companies to achieve success and prosperity in today's world. Radical solutions must be found in thought, structure, culture, and leadership, supported by intelligent and powerful application. Companies that master the initial steps will be able to transform challenges into achievable goals in the future. Spiceland, et al., 2013:1255)

It describes an organization's capacity to modify and refine its tactics in reaction to environmental shifts (such as market shifts, technological advancements, customer changes, regulations, and competition). This involves continuous learning, identifying weaknesses, and realigning the organization's strategic direction—that is, an outward-looking focus on responding to change. For example, a company that relied on selling physical products might adapt to digital transformation and offer online subscription-based services. It also encompasses the ability to withstand shocks, recover quickly, and thrive in a volatile environment.

4- Financing the deficit and managing the surplus

This represents one of the most important functions of cash flow management. Financing a deficit can be done by borrowing from banks or other financial institutions, or by raising funds or increasing capital. On the other hand, managing a surplus can...Y This includes investing funds in stocks, real estate, or bank deposits, in order to generate additional financial returns for the organization, and It seeks to maximize the utilization of available cash while guaranteeing the continuity of operations.

Deficit financing involves taking out short-term loans to cover obligations, issuing securities, liquidating excess inventory to generate liquidity, or negotiating with suppliers to defer payments. Surplus management, on the other hand, entails implementing smart management strategies to ensure returns without exposing funds to risk. This includes short-term investments, financing operations without resorting to external financing, and protecting the organization against future emergencies or market fluctuations. When an organization achieves good profits, it needs to reward its shareholders by intelligently managing the surplus, transforming it into a growth driver, developing plans to finance any potential deficit, and enhancing the company's value by not allowing funds to remain idle. (Mohammed, 2020: 1)

5- Analysis of future cash flows

It is evident that analyzing future cash flows is a dynamic and complex process requiring extensive business knowledge and a high degree of adaptability to a constantly changing environment (such as technological advancements and geopolitical events that impact cash flow management in unpredictable ways). The correct use of analytical tools serves as a strategic compass, guiding financial decisions toward creating sustainable value; it is not merely an accounting exercise. Therefore, the accuracy of the analysis is affected by the quality of the assumptions used (such as interest rates, growth forecasts, and inflation). Analyzing future cash flows helps any organization manage and generate cash effectively. Through this analysis, a company can determine its ability to meet its future financial obligations and achieve its profit targets. Various financial tools and techniques, such as forecasting models and sensitivity analysis, are used to accurately estimate future cash flows. Future cash flow analysis includes estimating expected revenues and future costs, as well as estimating future investments and their resulting cash flows. (Abdul Hamid,2005: 8)

This analysis can also be used to provide accurate forecasts of the organization's future performance to investors and other stakeholders. Based on the analysis of future cash flows, the company can make sound financial decisions, such as setting future financial goals, planning investments, and determining financing policies.

6-Cash Flow Management Departments

Most financial sources agree on dividing cash flow management into three main categories. (Megginson, et al., 2010:33)

1. Funding flows: These detail loans and how they are repaid. This is from before The company or its achievement of financing from internal sources such as shareholders or external sources such as banks and returning this money to the financiers in the form of debt repayment or profit distribution.

2. Operating flows: These consist of operating benefits, payments to suppliers and employees, as well as cash from sales and receivables collection.

3. Investment flows: such as equipment, real estate, dividend distribution, financial instruments, and cash receipts from the sale or purchase of long-term assets. They also refer to cash received from borrowing or issuing shares. (Mohammed, 2020: 123)

4: The importance of cash flow management: It expresses flexibility, high awareness, wisdom, analysis, planning, and monitoring the movement of cash and funds in the organization, which helps you lead your organization with great confidence to avoid obstacles, seize opportunities, and reach safety, then continue towards broader horizons in the art of survival for business operations in a constantly changing world. It is not just numbers in spreadsheets. (Dar Ghanem, 2008: 66)

1- The possibility of reducing financial risks: It forms a cash cushion to eliminate any unlikely problems such as production disruptions and sales delays, and it is the first line of defense against unexpected financial changes, which by tracking and evaluating the company's cash flow and employing the appropriate strategies to lower these risks, improves the organization's capacity to endure and strengthen its resilience.

2- Improving the budget and future financial planning: It contributes to developing effective financial plans by analyzing expected revenues and expenses, identifying the company’s future financial needs, predicting critical periods, and providing a realistic plan regarding cash flows.

3- Relying on realistic data in financial decision-making: To facilitate sound and appropriate spending and investment decisions, cash flow analysis must provide a clear view of the organization's operations and accurate information regarding its financial capabilities. (2019)Atrill & McLaney, (

4- Building good relationships with investors and external parties: To reduce the problem of default and its effects on financial organizations, by working with institutions that follow a consistent and transparent cash management system, the confidence of investors and external parties will be established in them, and their terms will be better in terms of enhancing the grace period and reducing the interest rate. The more control the company has over its cash, the higher the chances of negotiating to achieve financing on better terms.

5- Supporting growth and expansion: An organization can take advantage of market opportunities and continue with extensive planning with high confidence when its cash flow is regular, covers expenses, and does not affect its daily stability. Abdul Hamid (2005:86) indicated that a liquidity crisis can occur in the case of rapid growth without strict and intelligent cash management, even if profits are rising, due to the depletion of cash by expansionary cash expenditures. Organizations are more likely to prosper safely and gradually when they monitor and plan their cash flows, identify times of financial surplus, and utilize it to finance sustainable expansion projects such as purchasing new equipment, entering new markets, or opening new branches. They deal efficiently with sudden changes such as delayed imports and unexpected increases in expenses, which increases their chances of success and reduces their exposure to risks.

6- Reducing external financing leads to lower financial expenses and reduces the organization's need for credit lines and loans by improving the organization's internal liquidity. (As demonstrated in the study by Al-Hasnawi, 2018:28).

7- Challenges facing cash flow management

Most profit-making organizations may fall victim to severe liquidity crises due to poor cash flow management. Organizations may be successful in terms of reported profits and sales, but their financial reality may be completely different.

1- Delay in collecting financial dues from customers is one of the most prominent problems facing organizations. Delay in payment by customers is possible. An organization may sell in large quantities and receive many profits on paper only, and any delay by customers in payment will create a real liquidity crisis. The practical reality imposes major challenges that may hinder this process. (Samah, 2024: 15)

2- Lack of control and monitoring systems: Making unrealistic estimates of information, the absence of updated data, and the accumulation of unplanned obligations are among the things that ultimately cause inaccurate financial decisions.

3- Increased inventory and insufficient sales activity: This is one of the most prominent obstacles, as cash cannot be utilized without a quick sale to pay for other, more demanding costs such as purchasing and storing goods.

4- Lack of financial knowledge among officials or employees: To increase awareness among officials and employees, it is necessary to provide them with appropriate training, increase their involvement with sufficient financial information, clarify the financial situation of the organization, and allow them to engage in dialogue and communication between different parties regarding financial situations to increase their knowledge of the organization’s financial capacity by encouraging them to expand their understanding in this direction.

5- Increase in fixed operating expenses: When expenses such as (rent, energy costs, and workers’ salaries) that should not be postponed are not met with sufficient cash flows, it leads to the depletion of the cash reserve and becomes a burden on management.

Finally, the obstacles are numerous, so with good planning, improved systems, and enhanced financial awareness, it is possible to address these problems, achieve stable cash flows, and support the organization's long-term success. (Al-Issawi, 2023:55).

S econdly/Organizational P erformance of P rojects Industrial Sustainable

1.The concept

It is a multifaceted idea that describes how well an organization accomplishes its operational and strategic objectives while accounting for the internal and external variables that impact its performance. It encompasses the organization's activities and processes, and can be judged and evaluated through a range of quantitative and qualitative indicators, such as profitability, productivity levels, output quality, and employee job satisfaction. This can be achieved by reducing time or effort, or by lowering the cost of products or managed resources. In other words (Abu Bakr, 2010, p. 69), organizational performance focuses on how an organization will accomplish its desired tasks and objectives. Employee training and development is a fundamental pillar for improving the organizational performance of industrial companies. Employee training contributes to raising performance levels by providing them with the knowledge and skills necessary to perform their work more efficiently, leading to increased production and reduced errors. (Al-Mousawi, 2020, p. 28)

Organizational performance in this context can be defined as the ability of an organization to achieve its long-term strategic goals by employing its available resources in a rational and effective manner, while possessing sufficient flexibility to respond to changes in the surrounding environment and adapt to its continuous transformations.

Organizational performance is the extent to which an organization succeeds in achieving its strategic goals with the highest levels of efficiency and effectiveness. This is accomplished through the optimal investment of its human and material resources and a balance between financial and non-financial indicators, ensuring its resilience and excellence in a changing competitive environment. It also encompasses the contribution of individuals and groups to achieving the organization's objectives, specifically the role of employees in achieving performance .Arasa, 2012, p. 58) defines it as improving production and operational processes in factories and industrial facilities to reduce environmental impact and increase economic and social efficiency. It also refers to the efficient use of resources to achieve the goals of industrial organizations, taking into account environmental, social, and economic dimensions. Organizational performance involves using natural, financial, and human resources in a way that minimizes negative impacts and maximizes positive long-term benefits. (Byre, 2010, p. 39)

2.Organizational performance objectives of projects Industrial

Key objectives of organizational performance of projects Industrial is (87, 2008, Stevenson)

• Increasing production efficiency Maximize the use of resources and time, reduce the consumption of energy, water and raw materials, use recyclable or environmentally friendly materials, and update scientific and practical approaches to achieve optimal performance.

• Quality improvement Adherence to strict standards for inspecting finished products to ensure they meet the required specifications.

• Cost reduction: Rationalizing raw material and energy consumption, using cutting-edge technology like automation and artificial intelligence to improve productivity and reduce time .

• Flexibility and speed of response The ability to adapt to changes in demand or customize products based on customer requests.

• Continuous improvement Adopting a culture of innovation Creativity, learning, and updating work methods.

• Developing the work environment Training employees and providing modern tools to increase productivity, providing a safe and healthy work environment for employees, and reducing occupational risks.

• Organizational compatibility Linking employee performance to organizational goals to increase effectiveness, boost productivity, and reduce costs.

• These goals ultimately contribute to achieving a sustainable competitive advantage, maximizing profits, providing good job opportunities, and improving the standard of living.

It is considered The organizational performance of industrial organizations is a primary objective for organizations and societies in the modern era, as all parties strive to achieve a balance between economic growth and the protection of the environment and society. Byre, 2010, p. 53.

3.The importance of organizational performance projects Industrial

The importance of organizational performance lies in projects Industrial in the following points (49, 2005, Krajewski)

• Increased productivity and efficiency It works to improve the utilization of available resources, industrial processes, and production turnover speed, consequently increasing the facility's overall effectiveness and elevating people's and society's standards of life. Through increased productivity, society can achieve a better standard of living, with more services available at reasonable prices.

• Controlling product quality and reducing waste This ensures adherence to quality standards, reduces defective products (scrap), and minimizes downtime. Effective organizational performance enables the delivery of high-quality products and services at competitive prices, thereby strengthening its market position.

• Reducing costs and increasing profitability Continuous improvement and process control lead to reduced operating costs, and thus increased profit margins. Organizational performance helps reduce waste of resources, which contributes to environmental conservation and reduces costs.

• Enhancing organizational alignment and compliance It helps in linking individual employee goals with the organization’s overall goals, thereby increasing responsibility and morale.

• Improving decision making Providing accurate data on process performance (such as temperature and pressure) helps management make better strategic and operational decisions. Organizational performance plays a vital role in economic development, contributing to increased production and job creation. (Al-Jabouri, 2019, p. 115)

4.Dimensions of organizational performance of projects Industrial

1. Objectives

Goals are specific aims and decisive outcomes that an individual or organization seeks to achieve. They act as a compass guiding behavior and increasing motivation to achieve success. Formulating effective goals requires them to be specific, measurable, realistic, and time-bound .SMART), which transforms dreams into action plans and helps in time management and problem-solving in manufacturing and production, reducing operational costs by eliminating waste, improving resource utilization, and streamlining processes, thus increasing profitability and ensuring competitive pricing. It also involves designing processes and equipment in a way that makes them more efficient and reduces production-related costs, such as minimizing waste and increasing productivity. Organizations can also adopt various strategies that include streamlining processes, improving resource utilization, reducing waste, negotiating with suppliers, investing in technology, and improving the efficiency of land resources. (Al-Ali, 2010, p. 47)

2. Profitability

Profitability It is a financial metric that indicates an organization's ability to generate profits from its operations by exceeding costs and expenses. It is a key indicator of operational efficiency and sustainability. Improving organizational performance enhances productivity by minimizing downtime and maximizing the utilization of manufacturing systems. This allows organizations to meet customer demands more effectively, producing and delivering more products to customers in less time, thus increasing their efficiency and profitability. By designing production processes to be more efficient and reduce production time, as well as improving work efficiency and increasing output within a specific timeframe, several methods can be employed, such as time management, prioritization, task delegation, and the use of technology to optimize workflow. (Zain Al-Abidin17, 2018, )

3. Market share

The proportion of total revenue that a company receives during a given time period is known as its market share. It is a key indicator of competitive strength, sales volume, and customer loyalty compared to competitors. It is calculated by dividing an organization's sales by total market sales. An organization's unique ability to maintain its competitive edge over competitors over the long term is a significant advantage. This advantage is difficult for competitors to replicate or imitate, allowing the company to achieve outstanding and sustainable market performance. Achieving high levels of manufacturing and production efficiency gives the organization a major competitive advantage, enabling it to offer better prices, deliver products faster, and maintain superior quality, thus positioning it as a leader in the industry. (52, 2016) Adam)

To sum up, organizational performance is the ability to do more with less resources. It focuses on developing more sustainable ways to generate goods and services (e.g., converting to solar power instead of oil, coal, or gas), cutting waste, and decreasing the use of resources through the three principles of reduce, reuse, and recycle.

Chapter Three: The Practical Aspect of the Research

The two researchers examine the particular data in this section. A sample of Kufa Cement Plant employees were given the questionnaire, which was created using a five-point rating system. 113 legitimate surveys were returned out of the 120 that were distributed. Seven more surveys were found to be unsuitable for analysis. Using statistical techniques, the researchers want to determine the relationship and impact of the study variables. The specifics are as follows:

First: Characteristics of the individuals in the research sample

1- Gender

Table 1 shows the frequencies for gender

Table No. (1) shows that the percentage of males is 64%, which is a higher percentage than females. This means that the organization prefers males in the field of work, and this is due to the nature of the organization's work.

2- Academic qualification

Table 2. shows the frequencies for the academic qualification

According to Table (2), 25 people, or 22% of the sample, were given forms if they had a preparatory certificate or less. There were 17 diploma holders, or 15% of the total. 50 forms, or 44% of the total, were given to people having a bachelor's degree. There were 19 people with master's degrees, or 17% of the total, and 2 people with doctorates, or 2% of the total. It is clear that those with bachelor's degrees make up the largest percentage, while people with doctorates make up the smallest.

Table (2) shows the frequency of academic qualifications and their percentages

Second: Statistical methods

To determine the arithmetic means of the study variables using the software (SPSS and Excel) and to assess the connection and effect between the various research variables

Table 3. Arithmetic means, frequency distributions, percentages, and standard deviation of the variable (Cash Flow Management)

Source: created by the investigators using data from computers

Table (3) shows that the level of cash flow management implementation in the surveyed organization was relatively moderate, with an arithmetic mean of (2.68) and a relative importance of (54%). This reflects that the organization possesses acceptable practices in managing its cash flows, but has not yet reached the required level to ensure high organizational performance in financial planning and decision-making. The first dimension (Risk Management and Compliance in the Business Environment) ranked first compared to the other dimensions of the cash flow management variable, indicating the organization's awareness of the importance of mitigating risks associated with cash flows in order to control them. The dimension of adaptability and strategic flexibility ranked last, This is explained by the organization's comparatively poor capacity to react swiftly to external financial and economic developments. The results indicate that the dimensions of deficit financing and surplus management, as well as the dimension of analyzing future cash flows, achieved a moderate level, reflecting limited efforts in future planning and cash resource management with effective and advanced organizational performance. This variation is attributed to differences in the financial policies followed in the organization, as well as variations in managerial experience in the field.

Table 4. Arithmetic means, frequency distributions, percentages, and standard deviation of the variable (Enhancing the organizational performance of sustainable industrial projects)

Source: created by the investigators using data from computers

The table shows the results. Number(4)The organizational performance level of sustainable industrial projects was relatively low, with the overall index average reaching (2.40) and the relative importance ratio reaching (48%). This indicates that sustainability concepts have not been effectively integrated into organizational performance and that their application still faces several organizational and technical challenges. It came in first place after objectives, which indicates the organization's greater focus on the economic aspect of sustainability compared to other aspects. As for (profitability), it came in last place, which reflects the organization's weak ability to invest in modern technologies that contribute to increasing the company's profitability and ensuring the preservation of resources. Meanwhile, it achieved an average level after market share, which indicates that sustainability was not used as a strategic tool to enhance the organization's position in the markets in a way that ensures its superiority in the work.

The findings show a glaring discrepancy between the degree of cash flow management and the bolstering organizers of performances For initiatives Sustainable Industry The second variable tended to decline relative to the first, which was at an average level . This indicates that the organization is not optimally managing its cash resources to support the transition towards Organizing performance More sustainable, and the results clearly reflect the atmosphere The need to adopt more flexible financial policies, as well as linking the cash planning process to long-term productive decisions and raising awareness among individuals of the importance of sustainability as a renewed strategic option that ensures organizational success and prosperity, and not just an operational procedure.

Table 5. The relationship between improving the company's efficiency of sustainable industrial projects and cash flow management

As the coefficient of correlation reached a value of (The R value is high (99.5 percent), reflecting the strong as well as positive correlation between the two variables, the results in the above table show an effective, beneficial connection between an independent variable (cash flow administration) and the dependent variable (improving the organizational performance of sustainable industrial projects). This relationship is statistically significant. There is a high correlation between modifications to the independent and dependent variables. The crucial t-value (1.986) is less than the computed t-value (22.12). As a result, the original theory was approved.

Table 6. Cash flow management and improving the performance of the organization of environmentally conscious industrial projects have a simple linear regression model.

The preceding table's findings demonstrate that the coefficient of proportionality The independent factor explains a percentage of 81.4%, as indicated by the R2 value of around 81.4%. from the overall changes in the dependent variable (improving sustainable industrial projects' organizational performance) The test (F) indicates that the computed value (13.221) is higher than the critical value (10.1), and the remaining percentage (18.6%) relates to other elements not included in the statistical model of the current study . This shows that, at a significance level of (0.05), the association between the two variables—cash flow management and improving the company's efficiency of sustainable industrial projects—is not random and that the model of regression as a whole is statistically significant. This indicates that, at a 95% confidence level, there is a statistically significant relationship between improving the organizational performance of sustainable industrial projects and cash flow management. As a result, the second hypothesis—which links improving the organizational performance of sustainable industrial projects to cash flow management—is accepted.

Table 7. Results of correlation and simple linear regression between (cash flow management and enhancing the organizational performance of sustainable industrial projects)

Prepared by the two researchers.

According to Table (7), a one-unit increase in the independent variable (cash flow management) results in a one-unit rise in the dependent variable (improving the organizational performance of sustainable industrial projects), as indicated by the regression coefficient Beta = 1. This demonstrates that the two variables have a direct and favorable relationship. When the independent variable is zero, the value of the dependent variable is represented by the constant (Alpha = -67.8). This variable in the model has less direct practical significance and greater mathematical significance. According to the findings, the regression's sum of squares was (4457.8), whereas the sum of squared error was (8347.2). This illustrates how the independent variable, cash flow management, contributed significantly to the explanation of the whole variation, which comes to (52918). The statistical findings show that the dependent variable—improving the organizational performance of sustainable industrial projects—is highly explained by the independent variable, cash flow management. When it comes to understanding the connection between improving organizational performance and cash flow management, the regression model employed offers a respectable level of efficiency and dependability. For sustainable industrial projects, these results confirm the validity of the hypothesis that there is a statistically significant effect of the independent variable (cash flow management) on the dependent variable (enhancing the organizational performance of sustainable industrial projects), and the data confirm the importance of relying on the independent variable (cash flow management) as an influential factor in the process of improving the level of the dependent variable (enhancing the organizational performance of sustainable industrial projects).

Chapter Four

First: Conclusions

The first hypothesis was accepted because the results in Table No. (5) demonstrate an intensely beneficial connection between the independent variable (cash flow management) and the dependent variable (improving the organizational performance of environmentally friendly industrial projects), which is statistically significant. The calculated T value (22.12) was higher than the tabulated T value (1.986), and the R value is high, reaching (90.5%), which reflects the strength of the correlation between the two variables and its positive direction.

There is no true sustainability without optimal cash flow, and no sustainable cash flow without efficient industrial operations. Also, shared financial awareness is an investment in operational and financial efficiency and a key to real transformation, making everyone responsible for maintaining the company's assets.

At a significance level of 0.05, Table (6) demonstrates that the total regression model is statistically significant and that there is no random association between the two variables (improving the organizational performance of sustainable industrial projects and cash flow management). With a 95% confidence level, this demonstrates that there is a statistically significant relationship between improving the organizational performance of environmentally friendly industrial projects and cash flow management. Therefore, the second hypothesis (between cash flow management and enhancing the organizational performance of sustainable industrial projects) was accepted.

Organizations should find modern and appropriate ways to manage cash flows, for example, using cash flow forecasting and statistical data analysis methods to improve the quality of financial choices and carry out sustainability objectives.

The study results revealed that systematic and careful planning of cash inflows and outflows is a crucial factor in rationalizing the use of available resources, as it contributes to reducing waste, controlling costs, and reaching the highest levels of optimal utilization of these resources, which is reflected directly and positively in improving productivity indicators and raising the overall operational efficiency of the organization.

- The data shows that factories rely on a firm policy to monitor their cash flows in order to achieve development and high potential in technological advancement and expansion, thus increasing productivity.

As a result of the availability of financial information based on the cash principle, One of the greatest cash flow statements is cash flow management. and it is important to pay attention to its development and to establish a strong basis for comparing the organization's results with those of other organizations in the near term..

The results showed that cash flow management is a key factor in enhancing the organizational performance of sustainable industrial projects, as they have a high capacity to cope with new financial obstacles through having a clear vision.

- The management of industrial organizations in the Iraqi environment does not give sufficient attention to the process of managing cash flows and making appropriate decisions, and is unaware of its importance.

The accounting system currently in use lacks the high organizational performance and standards adopted in Iraqi industrial companies, which would contribute to facilitating the management, preparation, and publication of the cash flow statement. Therefore, the Kufa Cement Plant strives for continuous development and improvement of its accounting systems.

Second: Recommendations

1- It is important to conduct training courses and develop managers and employees in the organization on cash management and productivity to increase the organization of work between different departments, which achieves sustainability in directing cash resources.

2- Work to find new precautionary means to avoid cash shortages in order to ensure continued operation during periods of recession and pressure, such as building a strong cash reserve or diversifying revenue sources.

3- Creating continuous and clear reports on the movement of funds increases the efficiency of industrial projects and reduces consumption and loss, and this enhances access to strategic decisions based on real, tangible information.

4- to guarantee a prompt reaction to unforeseen environmental phenomena. To monitor the kind of cash flows on a daily basis in the industrial sector, it is crucial to adhere to a contemporary computerized financial program.

5-In order to secure adequate liquidity for each aspect of the industrial process and at the required speed in an integrated manner, financial plans must be included with production plans, and modern financial systems must be adopted that contribute to reducing liquidity gaps and achieving financial stability.

Third: Research suggestions

A number of suggestions can be made based on the results achieved by the research, as follows:

Does enhancing organizational performance depend on the way the organization's management thinks about liquidity and cash, and on understanding how corporate culture affects how well money is managed?

- Understanding the impact of the widespread use of modern technology on the efficiency of cash management in factories, especially with the increasing introduction of automation and artificial intelligence in the financial departments of sustainable industrial projects.

- Employing surplus cash resources to finance environmentally friendly projects and community programs, thereby consolidating the sustainability dimension of the project and improving its organizational image in the eyes of all stakeholders.

- The need to pay attention to managing the cash flow statement, in order to compare the organization’s performance at different and successive times and to work on providing a solid basis for the process of comparing the performance of other financial organizations.

- It is essential to explain cash flow management more clearly and credibly.

- Activating the role of financial managers, shareholders and investors in following the required and effective financial decisions, through good study, planning and organization of cash flows.

- Make the cash flow statement based on the financial accounting system, because it shows accurate information about the performance of the organization, and it is necessary that it be clear enough.

-The impact of financial information technology on achieving organizational performance dimensions for industrial organizations.

- how cash flow management techniques affect competitive performance quality.

- The impact of the potential use of artificial intelligence tools in achieving outstanding performance for sustainable industrial projects.

- The role of cash flow management in the sustainable knowledge development of industrial projects.