摘要：Over the years, the efficiency of deposit money banks has been examined using financial ratios which examples such as return on equity, return on assets, profitability ratios among others as Key Performance Indicators (KPIs). However, these KPIs do not interpret the true and fair view of the bank's efficiency and profitability because it fails to directly measure the managerial capacity of converting an organization's inputs into outputs in the same organization. This study examined the efficiency of the systematically important listed Deposit Money Banks (DMBs) in Nigeria using total deposit, total asset, operating expenses for its inputs and net interest income, l therefore, the management of banks should introduce cost effective and/or efficient strategies as part of their strategic decisions and regulatory assessments should not be solely carried out by inferring on their financial figures, other key categorical examples which involves inputs such as number of employees and outputs such as number of hours worked should also be used in evaluating DMBs performance.
关键词：Efficiency;Data Envelopment Analysis;Profitability;Variable Return to Scale;Constant Return to Scale
