Authors : Md. Monirul Islam, Md. Roknujjaman.

Volume/Issue : Volume 3 - 2018, Issue 9 - September

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://goo.gl/xxUvVN

Thomson Reuters ResearcherID : https://goo.gl/3bkzwv

Abstract : Operating performance Measurement is an important criterion to evaluate the overall efficiency of an organization. It is anxiety with the total earnings or the income generated and the total expenditure or the investments incurred by a bank. Thus, operating performance measurement may be defined as the ability of a given investment, to earn a return on it. It helps in understanding the operating profit and the operational situation of a bank. In this paper, I have selected two private Islam based and non-Islam based commercial banks to measure the operating performance in our banking sector. After analyzing various collected data, Profit and Loss Account and Balance sheet of IBBL and DBBL on light Operating Performance through various ratios, From the study of Operating Performance Measurement, a comparative study between IBBL and DBBL, it is found that both banks have great potentiality to earn desired profit.

Keywords : Operating performance, Ratio analysis,Islamic Bank Bangladesh Limited and Dutch-Bangla Bank Limited.