Economic analysis plays a pivotal role in managerial decision-making processes. This analysis is predicated on deeply understanding economic forces and market factors influencing corporate strategies and decisions. This paper delves into the role of economic data analysis in managing small and medium-sized enterprises (SMEs) to make strategic decisions and enhance performance. The study underscores the significance of this approach and its impact on corporate outcomes. The research analyzes annual reports from three companies: Al-Mahfaza for Mobile and Internet Financial Payment and Settlement Services Company Limited, Al-Arab for Electronic Payment Company, and Iraq Electronic Gateway for Financial Services Company. The paper concludes by drawing key findings from this analysis.

Economic, Decision-making, Mobile

Badr, Hamed Ahmed Ramadan, (1982), “Organization Management - A Conditional Direction”, Dar Al-Qalam, Kuwait.

Garrison, R.H., Noreen, and Eric, (2002), “Management Accounting”, translated, Riyadh, Dar Al-Marrekh.

Zuilef, Mahdi Hassan and Al-Qatamin, Ahmed, (1995), “Administrative Control (Quantitative Introduction), Dar Haneen, Jordan.

Al-Shamaa, Khalil Muhammad Hassan, Hammoud, and Khudair Kazem, (2000), “Organization Theory”, 1st edition, Amman, Dar Al-Masirah for Publishing and Distribution.

Abdel-Rahim, Ali, Al-Adly, Yousef, and Al-Azma, Muhammad, (1990), “Basics of Costs and Administrative Accounting”, Kuwait, University of Kuwait.

Al-Kaabi, Buthaina Rashid Hamidi, (2003), “The role of modern management accounting methods in rationalizing operational decisions,” doctoral thesis, College of Administration and Economics, University of Baghdad.

Maryam, Hussein and Haddad, Shafiq and Suwaidan, Nizam and Kalaldeh, Zaher and Judeh, Mahfouz, (1988) “Fundamentals of Management,” Amman, Jordan, Dar Hamed.

Barfied, Jesse T .Raiborn , Cecily A. ,Kinney,Michael R.,(2003),"costAccounting, Traditions & Innovation", south western,united states of America.

Daft, Richard L.,(2001),"Organization Theory and Design",South Western college publishing,USA.

Hilton, Ronald W.,(1999),"Managerial Accounting ",fourth Edition,Mc Grow-Hill, USA.

Mondy R.,Wayne& Premeaux Shane R.,(1995),"Management Concepts, practices, and Skills"

Edmonds, Thomas, P., Edmonds, cindy, D., Barey, T., say, (2000)” Fundamental Managerial Accounting concepts “ Me Gvaw-hill.

Horngren, Charles T., Foster, Gerge, Dater, srikamt, M., (2000), “Cost Accounting managerial Emphasis” ,Hall Inc.

Kaplan, Robert S., Athkinson, Anthony A., (1998), ”Advanced management Accounting :, New Jersey, U.S.A.

Moorbeard, Gregory & Griffin, Ricky W., (1995),"Organization Behavior Management people and Organization",Houghton Mifflin Company.

Morse, wayne J., Davis, Tames R. & Hartraves All., (2003) “management Accounting : Strategic Approch”, south-western,A Division of Thomson Learing.

Moscove, Stephen A., & wrigt Amold A.,(1990) ,” cost accounting with :managerial Application “ Houghton , miffline co.

Pandey, Im, (1995) ," Essentials of management Accounting", Vikas publishing house PYT.

Rayburn, Letricia, cayle, (1996), “Cost Accounting Using A cost management Approch, Chicago,Irwin.

Robbins, Stephen P., & Coulter, Mary,(1999),"Management",6th .ed.,printice Hall.

Wikinson, Joseh W., (1986) "Accounting and Inforation systems",2nd.ed.,John Wiley&Sons.