The operational efficiency of surgical rooms has a significant influence on the overall performance of a hospital. In this study, we used a multiple regression model to identify the influence of factors on the operational efficiency of surgical rooms. We analyzed the patient flow in the surgical room to identify the potential influencing factors in terms of patients, surgical type, medical staff, and medical resource inputs in the surgical process. Then, 21,944 surgical data were collected as a research sample from the healthcare information system of a case hospital with 772 clinical beds. Surgical cost, surgical fee, and surgical overtime are considered performance outputs. The analytical results show that the type of anesthesia and the complexity of surgery are significant factors contributing to the surgical cost. In addition, surgical time, surgical cost, and anesthesia cost are significantly influenced by the type of anesthesia.