Microfinance is a type of financial service that isprovided to unemployed or low-income individuals who are not qualified for a standard bank loans. Microfinanceinstitutions provide account services to small-balance accounts that would notnormally be accepted by traditional banks. Rapidlyincreasing number of MFinstitutions attracted the attention of both academics and executives mostly ontheir efficiency. In literature, to measure the efficiency of these institutions, totalinvestment spending, total salaries, and credit portfolio are commonly usedfinancial items. In this study, it is examined efficiency measurement methods anda model suggestion offered to measure the efficiency of microfinance services