تقييم الأداء المالي للبنوك باستخدام طريقة ترتيب الأفضليات عن طريق التشابه مع الحل المثالي (TOPSIS

Abstract

This study aimed to evaluate the financial performance of banks using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) through a comparative analysis of BEA Bank and ABC Bank during the period 2021–2024. The study relied on a set of financial indicators, namely capital adequacy, fund utilization, liquidity, and profitability. The descriptive-analytical approach was employed to collect and analyze financial data extracted from the financial statements and reports of the two banks. The findings showed variations in the levels of financial performance between the two banks across the different financial indicators adopted in the study. The application of the TOPSIS method showed that ABC Bank ranked first and achieved the highest level of financial performance, while BEA Bank ranked second. The study also confirmed that the use of multi-criteria decision-making methods, particularly the TOPSIS method, contributes to a comprehensive and accurate evaluation of banks’ financial performance and assists decision-makers in identifying strengths and weaknesses and taking the necessary measures to improve performance.