Objective: To determine the efficiency of general teaching hospitals affiliated with Kermanshah University of Medical Sciences in the spring, 2000. 

Methods: The study was cross - sectional in nature. Taleghani and Imam Khomeini teaching and treatment centers comprised the sample population. Data was collected through special forms. Indexes of efficiency were calculated and presented by charts.

 Findinges: Active beds at Taleghani and Imam khomeini hospitals are 100% and 93%, respectively. Bed Occupancy Rate is 63% at Imam Khomeini Hospital and 55% at Taleghani hospital. Bed day cost to Rls. 253,963 at Taleghni Hospital and Rls. 297,946 at Imam khomeini Hospital. Other indexes of efficiency were also computed.

Conclusion(s): Hospitals may not be able to function effectively unless special attention is devoted to the indexes of efficiency.