The loaf of bread is of major economic importance as being the main component of Egyptian meals; both for the poor and the rich. Recently, it is noted that the quality of the subsidized domestic loaf of bread was low. Bakery owners attribute this to the fact that subsidized domestic flour, of 82% extract, does not meet the required specifications. This, in turn, is due to the quality of wheat, and the efficiency of the mills where it is processed. So, the aim of the study was to measure the production, economic and funding efficiency; and the effectiveness of the total performance in Assiut Public Sector mills- subsidiary of Middle Egypt Company as a sample of the company's mills.