For many years Polish Market magazine has organized editorial ranking of Pearls of the Polish Economy the results of which are announced each year at the gala. Pearls of the Polish Economy ranking is the most objective positioning of companies. Position in the ranking depends not only on the size of the measured value of total income, but also on effectiveness, dynamics and liquidity. Positioning rules have been developed in the Department of Economics of Microeconomics Institute of the Polish Academy of Sciences. Computer algorithm can select companies that in the last three years have made most progress in use of the three factors of production: capital, fixed assets and labour. For this purpose commonly used seven auditing indicators have been used. 2000 companies reaching more than 100 million PLN income are subjects to assessment - the list order is enumerated by the computer.