Network coding is a generalisation of conventional routing methods that allows a network node to code information flows before forwarding them. Although network coding could be able to improve the throughput, reliability and security of multicast communications, it does not directly consider the quality of service requirements of multicast routing. In this paper, we study the problem of constructing a subgraph to allocate to coded packets, where several quality of service parameters, for example, bandwidth, delay, profit, packet loss and error rates, are associated with each arc in coded packet networks. For this purpose, we first evaluate the relative efficiency of arcs in the network based on data envelopment analysis techniques to send coded packets. Then, a linear programming model is introduced to determine coding subgraphs with respect to the relative efficiency of the arcs. The proposed approach is illustrated and evaluated through numerical examples. Copyright © 2016 John Wiley & Sons, Ltd.