تقويم الكفاءة التشغيلية للمصارف التجارية باستخدام نموذج Modified Dupont لعينة من المصارف العراقية الخاصة

الملخص EN

The purpose of this research is to know the extent to which Iraqi banks enjoy banking efficiency, The banking sector is considered one of the most important and sensitive areas for any society, It is the basis and base for the success or failure of any economy, Measuring efficiency in exploiting the resources of this sector is necessary to rationalize and guide the banking industry country.

The analysis of the results on the quantitative approach was based on the use of the revised DePont model by presenting the financial data of the banks studied, analyzing and interpreting them, and then determining the results based on the financial reports of these banks and measuring the financial performance of the banking business.

A number of conclusions and recommendations have been reached.

The most important of these conclusions is the use of the Modified DuPont Formula model, because it has the ability to explain the conditions of the companies that correspond to the loans, Offering a complete package of banking services combining traditional and innovative.

Key words: efficiency gains, cost efficiency, profit margin, return on assets, leverage.