Abstract

this paperdevotedto identify thenatureofthepublic’s capitalbudgetand its importancein planningcontainedthe government future, by investing in futurerevenueprojectshelp promotethe general budgetrevenuesandthusexitfromtheunilateraloileconomy, Also dealtwiththe nature oftheprojectsthat could beincluded inthecapitalbudgetprepared bythe government, whichis divided intofor-profitprojects.Andsocialprojectsandprograms (non-profit).The fact that the capital budgetprojectsconcerned withthedecisionsofthefutureeffectsextendformorethanayearin addition totheuncertaintythat surrounds them. Which requiresuseofstrategicplanningbasis in the planning andpreparation of thosebudgets. In ordertotest the validity ofthehypothesis, whichwasadoptedresearchin theimportanceofstrategic planningintheplanningand approval ofprojectsof the Publiccapitalbudget, based on the micro-feasibility studiesfora trade-offbetweenthealternativesinordertoachievethe best return forthecommunity, The case study ofthecostofimport offoodoil, which is one ofthe mainmaterialsfor Ration cardinIraq andthetrade-off between the cost ofrehabilitationofvegetable oilscoefficientof the Iraqi Ministry ofIndustry The researchersconcludedthat the cost oflocallyproduction offoodoilis less expensive thanimported from abroadas well as operatinglaborofthestaff andworkers andreduceunemployment, private sector operationin various fields

DOI:10.52113/6/2013-3-7/1-39