|This study aims to estimate the operational efficiency of the food service companies, using their financial statements from 2001 to 2010. The output sales account and operating profit were carefully explored through econometric methods which analyze the efficiency of the optimum result for the input and output variables. Input includes ratio of advertising, sales growth, debt, labor costs, training expenses, employee benefits, and company size. The results show that employee benefits and company size in the sales and operating profit was affected. Through internal marketing such as employee benefits, job satisfaction of food service company shall be deemed to affect management efficiency, One of the most striking differences between this study and previous research on food company efficiency is the period of analysis, focusing not a point but 10 years of financial data of several food service companies, appointed a common item to estimate the efficiency uttered. Furthermore, the results of the study indicate that there is no need to adjust the inputs in order to improve management efficiency.