Which manager is the most efficient in society (professionally speaking) sales manager, human resource manager, CFO, project manager ?

project manager, as he looks all aspects of the project. From beginning till is delivered. 

project manager is the most efficient of all these managers mentioned because project manager focuses on the pure needs of the customer

Project Manager because he was on the ground first so he know what are the challenges.

The Project Manager, as he/she is in charge of the over-all operation.

Project manager because he is covering all aspects:

- Budget;

- Strategy;

- Human resources;

- Sales and revenue;

human resource manager is the most efficient