“…Ireneusz Miciuła,Anna Bielawa,Henryk Wojtaszek,Apoloniusz Kurylczyk,Michał Romańczuk,Małgorzata Chojnacka 483 The efficiency of an enterprise's operation is understood as the rational management of resources at a given time (Kwarcińska, 2018). Cost competition between entrepreneurs influences the fact that enterprises do not focus on assessing efficiency in the area of quality, but on economic and financial efficiency (Walcak, 2010).…”