I agree with Kulvir Singh that water efficiency in regard to crop yield is calculated taking the area yield and dividing by the irrigation water volume the result is yield per water use statistic. You will need to calculate the pots you have in your area yield multiply to find water as a common unit, that is take yield in kilograms per hectare and calculate water usage in kilograms per hectare. crop kg/water kg is the gist.
It's not as simple as Paul has suggested. You need to work out the amount of water in the crop by weighing a sample wet and then drying the sample to calculate the amount of water in the crop.The result obtained then needs to be multiplied to give the amount of water in the crop per Ha. The water used also needs to be calculated on a per Ha. basis. The efficiency is calculated by (moisture in crop/ha) / (total moisture/ha used) x 100. The volume of the soil in the pot is irrelevant. There is a factor missing in the example; the relationship of the pot to /ha calculations. Thus measurements from a number of pots, spaced out in a similar way a crop would normally be growing in the field need to be used to make this calculation.
For calculating water use efficiency, one should have data on marketable crop yield per hectare and seasonal consumptive use of water.
WUE = Y/CU
Where WUE = Water use efficiency (kg/ha-mm); y= marketable crop yield (kg/ha); and CU= consumptive use of water (ha-mm).
In this case, 27L is the amount of water consumed by the crop during the season per pot, and yield is 3 tons/ha. How did he estimate the yield of 3 tons/ha? In the same way as he calculated per hectare yield, total amount of water consumed for producing 3tons has to be worked out.
I hope, if we consider water productivity, this problem can be solved. Water productivity is the net return for a unit of water used.
WP= Return/ unit of water consumed
Return can be biomass, grain, meat, milk, income, environmental benefits, social benefits, energy, and nutrition
Water consumed includes evaporation, transpiration, evapotranspiration, and water degraded.
In this case,
WP = yield per pot (kg) /water consumed per pot (L)
WP = yield per pot (kg) /water consumed per pot (L), we must be sure that , the porosity of soil pot = porosity of soil field, means for being closer, soil of pot must come from field of experiments
I am providing the link for a mini lysimeter, which I found extremely useful to study consumptive use of potted plants. https://www.researchgate.net/publication/281549952