The document analyzes the performance of banking back office processes through a benchmark analysis, evaluating various aspects such as efficiency, quality, costs, and associated risks. A shared methodological framework is presented, detailing how to calculate effort and direct costs. The report is divided into different sections covering specific topics including collections and payments, fraud management, and remote account opening. Results are expressed through various performance indicators and comparisons among participating banking structures, aiming to promote a culture of measurement and continuous improvement.