The present study aimed to examine the functions of management accounting in optimizing productivity and enhancing the performance of banks. In terms of purpose, the research is applied, and in terms of methodology, it is descriptive, survey-based, and correlational.The statistical population consisted of financial managers and experts of Bank Sepah branches in Tehran. Using Cochran’s formula, a sample size of 164 participants was determined, and a simple random sampling method was employed.Data were collected using a researcher-developed questionnaire. The validity of the instrument was confirmed by academic experts, and its reliability was verified using Cronbach’s alpha coefficient. For data analysis, both descriptive statistics (frequency, percentage, mean, standard deviation) and inferential statistical methods were used.The findings indicate that management accounting and its components including data identification and collection, data selection, and data analysis have a positive and significant relationship with the optimization of productivity and the enhancement of bank performance.