Doctor of philosophy in commerce: Department of commerce and financial studies school of economics and commerce Bharathidasan university Tiruchirappalli-620 024 Tamil Nadu, India

The production of banks is an act of transforming inputs into outputs. The objective of production is to create value through transformation and the outputs are given in general desirable outcomes. Hence more output is better. At the same time, inputs are valuable resources, with alternative uses. Unspent quality of any input can be used for producing more of the same outputs or produce different outputs.