Financial efficiency is one of the Basic categories used to describe the status, functioning and development opportunities for various types of institutions. The essence of the financial efficiency, content and tools evolve constantly. The same goes for agriculture. Although this sector still observes the domination of classic accounting measures and ratios, describing past accomplishments not linked to market appraisal, new concepts arise gradually and they are better suited to contemporary conditions of farming as well as to the goals and expectations of farmers themselves. The above induces the implementation of financial efficiency measurement patterns based on economic profit and cash flows. Such patterns feature reference to the process of value production for farm owners, thus treating the latter as financial investments and subjects of investment decisions.