The study of the Muqarnas and Kerbstone production factory's economic situation and its suitability for attracting modern technologies, which would increase productivity and thereby contribute to achieving economic growth in Wasit Governorate, are shown. In addition, it is shown that the development of this sector contributes to the creation of job opportunities and the improvement of workers' technical skills with the opening of a technical. The research reached several conclusions, the most important of which are the results of the economic and financial evaluation criteria for the Muqarnas and kerbstone factory in Kut, showing positive results for the period (2017-2021), as we find that the rate of return of one dinar throughout the study period is greater than the correct one, which means that the factory is proceeding within its economic feasibility. We also discovered that the rate of invested capital turnover was high throughout the study period, which is evidence of the high share of invested capital in production and the value of production. As a result, it is important to pay attention to the process of periodically and continuously assessing the effectiveness of the economic performance of small construction industries to ensure the achievement of the set strategic objectives, identify deviations as soon as they occur, and prevent further deterioration.