Abstract:Objective To comprehensively evaluate the performance allocation between departments of a hospital in order to ensure rational allocation of hospital performance, improve fairness and impartiality, minimize the flaws of the current scheme and motivate the personnel with appropriate salary. Methods The total efficacy coefficient of ten performance evaluation indexes of ten departments of internal medicine in a hospital from 2016 to 2018 was calculated and ranked with the efficacy coefficient method. The weight of evaluation indexes was determined using the Delphi expert consultation method. The actual performance allocation of departments was completed according to the comprehensive performance evaluation system led by the cost accounting method. Results The ranking of the total efficacy coefficient of the Rehabilitation Department which cared too much about the cost accounting index and Liver Center which did not give enough weight to this index deviated from the actual allocation results, which were basically consistent with the actual allocation results in the other eight departments. Conclusions The efficiency coefficient method can be used to evaluate the results of comprehensive performance allocation in hospitals. The evaluation results are of practical significance and can facilitate the future adjustment of performance allocation schemes.