Measuring the performance of healthcare systems includes an analysis of the achievement of efficiency and effectiveness goals that provide a comprehensive insight into the healthcare system, as well as the achievement of overall goals and results of health policies in terms of achieving the desired quality, access to health care and related costs. Only one part of the full picture is emphasised in this paper and it relates to the efficiency of health care systems at the macro level. Essential purpose of this final paper is to determine macroeconomic implications of the healthcare system, to analyze the structure of healthcare spending and to define the concept of healthcare performance measurements in order to identify efficient healthcare systems of EU member states. It is important to note that respective final paper does not evaluate the absolute efficiency, but rather relative efficiency of healthcare systems at the macro level, where the efficiency of each country's healthcare system is measured, compared and evaluated in relation to other countries in the reference set. In this respect, Data Envelopment Analysis method was applied as basic scientific research method used to assess the level of efficiency of healthcare systems in a sample of 28 EU member states. The aim of this final paper is to identify efficient healthcare systems among EU member states, to quantify regional differences in unequal efficiency and, to prove that by using scientifically based efficiency analysis, it is managable to identify and determine the factors of relative efficiency, therefore increase it and eliminate the sources of inefficiencies.