The article introduces a new way to measure how well companies use their resources efficiently, without needing to know the prices of those resources. By looking at how close a company is to being the best in terms of making profits and using technology, we can see how well they are doing. The study found that this new method gives similar results to the traditional way of measuring efficiency. In a test with 900 chemical companies in Germany, the new method was shown to be effective in evaluating how well they are using their resources.