تقييم أداء المصارف التجارية الليبية وفقا لمؤشر العائد على رأس المال المستخدم (ROCE) "دراسة تطبيقية مقارنة لمصرفي الوحدة والجمهورية – ليبيا للفترة 2020 - 2023"

Abstract

This study aims to measure the rate of return on capital employed in the Libyan commercial banks under study, and to compare the levels of financial performance among the Libyan banks using the ROCE indicator. The study sample consisted of two Libyan banks — Unity Bank and Al-Jumhouria Bank — and the study relied on the financial reports of these banks for the period from 2020 to 2023. The analytical descriptive method was used, and the results of the study showed weak use of capital by both banks throughout the study period, and it was found that the level of returns achieved is weak compared to the capital employed, and that both banks studied have varying capacities to employ capital to achieve profits. The results showed that Al-Jumhouria Bank has gradually shown better efficiency in the use of capital during the period, while Unity Bank showed a relatively high capacity at the beginning of the period; however, this capacity declined significantly thereafter. The study recommends the necessity of exploiting available resources and employing capital more effectively to achieve a higher level of profitability, and enhancing the ability of bank management to monitor performance more effectively.