Inputs and Outputs in Islamic Banking System

Evaluation of performance and productivity is among the fundamental concepts in management. In order to achieve their goals، organizations must evaluate their performance. One of the important stages of performance appraisal is evaluation of organization’s efficiency. Banks، financial and credit institutions are among the most important organizations of every economic system، because every activity which entails asset acquisition and financial resources undoubtedly requires mediation of banks and financial organizations. One of the most vital issues in banks’ efficiency evaluation is identification of input and output variables. Identification of these variables helps to create an appropriate model in order to evaluate the efficiency. The purpose of this paper is clarifying of the importance of the input and output in Islamic banking with the use of the content analysis method. In this paper various approaches that were selected by researchers are reviewed and classified. Then the input and output variables in the Islamic banking is analyzed. The result show that the intermediation approach is the acceptable approach among scholars furthermore، labors and deposits are best inputs while، loans and investment are best outputs.