OBJECTIVES: Nowadays pharmaceutical expenditure is increased. This issue putting a pressure on the health system of all countries, and a process to assess the financial performance of this industry is essential to ensure that limited resources are spent for the best advantages.This study aimed at reviewing indicators for evaluating the economic and financial performance of pharmacies. METHODS: A systematic literature search was performed using  different databases (PubMed, EBESCO, Ovid, ProQuest, springer, ScienceDirect, Scopus) and until March 2014. Inclusion criteria were : articles published in Persian or in English, studies that focused on financial or economical side of pharmacy services, studies settings include: Pharmacy, Hospital pharmacy, Community pharmacy and exclusion criteria were: Studies that evaluated only clinical or humanistic performance of pharmacy without an economic and financial assessment, Studies published in languages other than english or persian, studies presented in seminars or conferences and letter to editor. There is no limitation in time bound. After discussing the issue, abstracts and full texts of the studies were found and the studies that had little connection with the subject excluded. Selected studies were carefully examined, and their results were summarized by using Extraction Table. RESULTS: Out of, 1437 articles, 15 articles were finally studied. Exact evaluation of the articles resulted in 107 financial and economic indicators approximately covering all pharmacy’s performance. Example of indicators include: current ratio, cash ratio, total asset turnover, Net Profit Percentage (NPP), medication expense per patient day, percentage of refilled prescriptions. The financial and economical groups of indicators divided into 3 scopes include: input, process and output. CONCLUSIONS: To evaluate pharmacy’s function, valid financial and economic indicators are required and in this study reliable study’s indicators conducted around the world are summarized, which can provide a basis for the formulation of economic and financial pharmacy’s indicators.