Abstarct: Hospitals are the most important consumer resource units in the health sector, so paying attention to these parts are very important. The purpose of this study was to investigate and evaluate using of resources in the hospitals governmental to Mashhad University of Medical Sciences by using the concept of efficacy to how about use resources to improve their activities. This study is an applied research that was conducted in hospitals governmental to Mashhad University of Medical Sciences in a cross-sectional study during the first 6 months of 1396. At first, we identified hospital incoming and outgoing indicators In the next step, we calculated the efficiency of hospitals using two models of CCR and parallel networks, then we analyzed resource allocation. The models used were of linear programming type and Lingo version 14 was used to solve them. The number of active beds, the number of physicians, and the number of nurses as input index and bed occupancy, total number of patients, and average patient accommodation was considered as the output indicator. Assignment analysis results showed that there is a possibility of reallocating resources in order to increase efficiency. Reallocation of the resources on average can increase the efficiency of 20 percent in the first model and 48 percent in the second model for different sectors. Therefore, optimal allocation of resources is one of the key factors for improving the performance of hospital departments. Considering the direct impact on the quality of service should be seriously considered by health managers.