استخدام المقارنة المرجعية في تقويم الاداء المصرفي

This research aims to determine the extent to which benchmarking can be adopted in the performance assessment of the banks. The benchmarking helps to identify the bank's strengths and weaknesses compared to leading banks' strengths and weaknesses in the banking sector. The research data was obtained through the Annual Directory of the Iraqi Securities Exchange. The data of both the Bank of Baghdad and the Bank of Babylon were selected for two years. The following criteria were adopted in the comparison of the performance of the two banks: current assets, fixed assets, current liabilities, long-term liabilities, and net annual profit. Post discussing the results of the analysis, most of them confirmed the validity of the hypothesis on which the research was based. Accordingly, the researcher recommended banks to compare their performance with leading banks in the sector to find out the strengths and weaknesses in their performance and thus work to strengthen the first and address the second. This abstract created by Dar Almandumah Inc. 2020