Under market economy, where there is a need to study the development of indigenous business commercial entities, a significant role in our opinion, it is economic efficiency analysis of entities its valuation methods currently are fairly well defined and differentiated by their general meaning and content. Alike, as demonstrated in the literature, until now, has been given a clear definition of the business efficiency of the business entity. In a broader spectrum, the economic literature, this is the trailer that the ratio of effect or result from expenses and invested resources that characterize its performance.