قياس كفاءة التكاليف والأرباح ومحدداتهما في البنوك التجارية

Résumé: Given the circumstances and challanges posed by globalization and the resulting fundamental changes in the nature of the banking sector, Algerien bank’s had to findfor themselves a range of ways and mechanisms to allow their growth and survival in the banking market, this study aimed to evaluate the cost and profit efficiency and its determinants in Algerian commercial banks for a sample of eighteen commercial bank during the period 2010-2016, by analyzing the role of the latter in the national economy through collecting deposits and granting loans. The study also used financial ratios to measure efficiency through profit margin ratio to measure cost efficiency and rate of return on assets to measure profit efficiency, i twas concluded that private banks are more efficient than public banks both in terms of costs and in terms of profits. On the standard side, panel models were used to analyze the determinants of cost efficiency and profit efficiency of the studied banks, the most importantresults were reached : • The explanation for cost effeciency were (bank expenses ratio, expenses outside bank exploitation, tax rate) i twas statistically significant at a significat level 5%, however the positive indication of the variable rate of taxes contradicts the logic of economic theory. • Determinants of profit efficiency (the ability to attract savings ratio, bank liquidity ratio, bank size) it was statistically significant at the level of 5%, however the negative signal of the bank’s variable size contradicts the logic of economic theory.

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