قياس الكفاءة التشغيلية باستخدام النسب المالية لعينة من المؤسسات المالية في الجزائر

Résumé: This study deals with measuring the operational efficiency of the economic institution by means of financial ratios a case study of Gulf Bank Algeria during the period (2016-2018). Through this study, we tried to address the problem posed, represented in: The extent to which the economic institution enjoys operational efficiency that reflects its ability to achieve profit and minimalism Costs? Where we dealt with the concept of operational efficiency, its determinants and indicators for measuring it based on financial ratios, and we also conducted an applied study using indicators to measure operational efficiency based on financial ratios to assess the extent to which the bank under study enjoys operational efficiency that reflects its ability to achieve the highest return at the lowest cost through its exploitation optimization of his available resources. The study concluded that the efficiency of the bank under study is limited in achieving profit and reducing costs, due to the absence of a market for trading in which economic institutions in Algeria compete and the control of the public sector over the Algerian market, in addition to the insufficiency of financial ratios indicators to accurately judge the efficiency of these institutions.

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