The problem of efficiency is solved at all levels of the economy from society as a whole to its individual enterprises (firms) and their business units. At all levels, the efficiency category reflects the relationship between resources and production objectives. Since the needs of society are unlimited, and the resources are limited, the challenge is to maximize the satisfaction of needs through the best, most complete use of resources. Any enterprise assumes the main goal of making profit. The necessary level of profit allows solving a whole complex of problems that determine both the stability and effectiveness of this business, and the creation of a material basis for the realization of the state's economic functions (by deduction of taxes). Correlating the profits and the resources spent on obtaining it, one can judge the efficiency of the firm's overall deviation. Insufficient level of profit leads to a dynamic redistribution of resources in the economy.