The Impact of Resource Management and Consumption on Banking Performance by Emphasizing the Moderating Role of Corporate Governance

Banks, as the most important endpoints of our financial crisis, have also become increasingly aggressive. The mission of banks is mainly based on the principle of collecting wandering funds in the form of deposits and on the other hand trying to allocate resources optimally in different economic sectors so that they can meet government goals. Purposefully use resources collected to achieve sustainable development.To achieve this goal, hybrid regression models have been used as statistical sample for the period of 2012-2018 with the selection of all private banks accepted in the Tehran Stock Exchange. The results of the testing of research hypotheses show that the management of resources and expenses has a significant effect on the operational efficiency of banks. There was also a significant impact of corporate governance on the interaction between cost management and operational efficiency of banks.There was also a significant impact of corporate governance on the interaction between cost management and operational efficiency of banks.