The evolution of Japan after World War II, which has established itself as one of the world's most powerful economic forces with a proverbial performance-oriented culture, has led to a closer study of the culture-management-performance relationship [5]. Although it was defeated and suffered significant losses in the aftermath of the war, with almost no significant natural resource or colony, with overpopulation of about 126 million inhabitants, yet Japan managed to achieve the highest rate of economic growth, the lowest level of unemployment and create a generating workplace for employees of companies. This phenomenon has been called the Japanese «miracle» and has led to the consideration of culture, both macro and micro, as a determinant of the functionality and performance of the firm. The concept of organizational culture has been widely debated, but has not yet reached a universally recognized definition of organizational culture. This paper analyzes the perception of organizational culture oriented towards efficiency in the management of sanitary units in Eastern Europe, compared to the model oriented towards an efficiency-effectiveness balance in the efficient economic management systems such as the Japanese model.