This research sheds light on an important sector of the national economy, which is the marine transport sector, because it provides many services. We studied the standards of financial and administrative estimation used in this sector in order to evaluate the performance of Lattakia and Tartous ports and check if these standards are suitable for the competing sectors. It becomes clear that the evaluation standards in both ports are not suitable to evaluate the performance; nor do they suit the new competitive environment of the two ports as a result of the competition of the international ports which offer high standard services such as speed and good quality. So, we must provide additional suggestions and other standards that may enhance the level of performance of these two ports and develop the quality of their services, such as the immaterial, qualitative and timescale standards, because these standards have a great role in improving the quality of work and performance. The concept and importance of the financial and administrative estimation and phases of financial and administrative estimation are explained in order to get the desired result of the evaluation and enhance the performance by showing the obstacles and deviations. This is to get the optimum methods to solve problems, show the efficiency in performance, and make sure to develop it in the future.
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