The inputs used, consist of the most basic expenses a commercial bank can
make in order to operate. On the other hand the outputs chosen: loans, deposits
and other earning assets help us consider a bank as a production system. Furthermore
Table 2 and Table 3 show that for the inefficient DMU's a large amount of increase at
their outputs is demanded in order to become relatively efficient. Moreover,
the increase needed for the outputs is quite larger than a possible decrease at
the inputs. That means that a very small amount of virtual output per virtual input is
produced. It is obvious that the inputs that the system uses aren't converted into
outputs in an efficient way. Inputs are not converted into outputs efficiently in the
case of inefficient banks. Although DEA method does not use the production function it is important to investigate how inputs are allocated to the operations of
each inefficient bank. Definitely the expenses that are taken into account as inputs
can have an effect on other data of a balance sheet such as earning per share or interest
income. Finally, an alternative for the inputs used would be the use of the account
shareholders' equity instead of assets and fixed assets. That would create a measure
that would indicate the expenses per monetary unit of shareholders' lending. Shareholders'
equity capital constitutes the source of the means that a bank uses (assets).