The document presents an analysis of the current state of the banking back office, highlighting the importance of measuring and optimizing costs and operational efficiency. The research focuses on various processes, including payments, check management, and account opening, using a benchmarking model to compare performance. Each section of the report provides key metrics (KPIs) such as efficiency, quality, risks, and direct costs, emphasizing the importance of continuous monitoring. Additionally, it proposes a methodology for assessing costs and the resources required in back office processes.