Change and development of the manufactured goods and technology also affects production processes. Tax authorities have to follow these developments closely in order to identify tax base reliable and fair. In this context, efficiency analysis is a tax review procedures that to demonstrate the company's productivity and to
measure efficiency, trying to establish the relationship between cause and effect which should be. Yield and fire investigations are conducted on books and documents primarily. When the differences are occurred authorities can deduction to ex officio. it is obvious that there are some difficulties in practice and taxpayers does not have standards. In our article, inventory control were discussed within the concept of tax audits. Yield analysis examining all aspects and it is devoted to the application for ensuring that the subject more understandable.