With the development of market relations in Iraq, the most important factor in the competitiveness of domestic enterprises and organizations in the long term is the existence of a fundamental goal of business development - an increase in its real value and building an effective management system aimed at achieving this goal. The experience of many counts tries to show that the positive dynamics of the value of a bank (business) predetermines its long-term and sustainable functioning, its contribution to the growth of the welfare of society, and the socio-economic development of the country as a whole.