This study analyzed the efficiency of various types of expenditures such as human labor, energy, total, and expenditures in farms which are classified into six groups based on their economic size. Analysis was performed during the period 2004–2015 for farm holdings from the entire area of Poland, and those participating in the Farm Accountancy Data Network. It was determined, that the total efficiency has a decreasing tendency in all holding groups. Both the holdings with the lowest as well as largest economic size in case of turbulence in financial markets (e.g., the financial crisis of 2007¬2009) obtain the total expenditure efficiency below 1. The efficiency of human labor expenditures has a tendency to increase through the entire period of analysis for the largest holdings. The direct expenditures are most efficiently used in the smallest holdings, and they are slightly over 50% higher than in the largest holdings.