近年來，醫院績效管理愈來愈受重視，在成長受限情況下，如何提升生產力與維持競爭力是管理者重要的任務之一。因此，評估醫院各科部經營效率，提供效率參考組合，使各科部資源之分配更有效率；否則將會被同業競爭所淘汰。
本文首先以當前普遍應用於評估非營利組織之相對效率的資料包絡分析法（DEA）模式進行醫院各科部評估，並分成CCR 及BCC兩種模式。假設在CCR 模式規模報酬固定下，利用分數線性規劃(fractional linear programming)以衡量組織相對效率的評估。在BCC 模式規模報酬變動情況下，因技術無效率有可能來自運作規模不當，將BCC模式技術效率分成純技術效率(pure technical efficiency)及規模效率(scale fficiency)。規模效率係指當生產技術可改變狀況下，決策單位（DMU）是否為最適生產規摸。本研究投入項包括醫師人數、設備費、除人事費外經常支出費；產出項包括門急診人次、醫療收入、國科會補助收入。
本文分兩類模型的決策單位。第一類模型就醫院19個科部，依上述兩種模式各取三年（八十八年至九十年）資料，以瞭解各科部間各年相對效率；第二類模型就醫院19個科部，以三年平均值為決策單位，，評估其相對效率，並進一步計算未達相對效率之投入與產出之投射值，利用投入產出之觀察值，調整至投射值，使效率值調整為1，成為有效率。如此，可算出九十年醫院決算數之投射值，提供相對無效率單位改善之建議，再據以作為以後年度各科部分配預算及績效評估之參考。

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