Background: High hospital costs on one hand, and limited resources and facilitieson the other hand, have led hospital managers to reduce costs and increaseefficiency. Performance measurement is one of methods for assessing efficiency ofhospital .in terms of resource utilization. Therefore, the present study wasconducted with the aim of evaluating the efficiency of hospitals affiliated withBushehr University of Medical Sciences before and after the implementation of theHealth development Plan.Methods: This study is descriptive-analytic. The research population of this studywas all hospitals affiliated with Bushehr University of Medical Sciences whoseperformance was evaluated in two years of 2013 and 2014. To measure theefficiency of these hospitals, data frontier analysis was used. The criteria of thetotal number of employees, the total number of physicians, the number of nursesand active beds were studied as input variables, and the percentages of cesareansection in total deliveries, number of surgeries, average residence. The data werecollected in collaboration with the University s Center of Statistics as well asreferring to the hospitals and analyzed using DEA software.Results: The mean technical efficiency, managerial and scale of performancebefore the implementation of health system development plan were reported 0.934± 0.116, 1.00 ± 0.0 and 0.934 ± 0.116, respectively. Furthermore, six out of theeight hospitals studied were technically and scale-oriented efficient, and all eighthospitals were efficient regarding management. Only two hospitals had a surplusand two hospitals were inadequate. The mean efficiency after the implementationof the development plan was 0.9504 ± 0.131, 0.977 ± 0.059 and 0.966 ± 0.088,respectively. Conclusion: According to the findings of this study, the healthsystem development plan has had a positive effect on the efficiency of hospitals,Although the efficiency of hospitals is desirable, it is essential that managers andpolicymakers of the health sector take measures to improve the efficacy andincrease the use of resources.