This research investigates the equitable distribution of healthcare resources and its impact on patient outcomes, along with the relationship between resource allocation strategies and operational efficiency in Taiwan's healthcare system. Using a mixed-methods approach, the study explores these strategies through qualitative data from semi-structured interviews analyzed with NVIVO software and quantitative data collected via surveys from hospital administrators, safety teams, and financial personnel. A sequential random sampling method selected healthcare institutions based on size, location, and specialty services. The findings reveal a strong correlation between the adoption of AI techniques, healthcare quality, patient care service utilization, and improved patient outcomes, although resource allocation alone does not directly affect patient outcomes. Operational efficiency plays a mediating role, contributing to better patient results. The study emphasizes the need for integrating efficient resource management and operational practices to enhance patient outcomes, providing actionable insights for healthcare administrators to improve care quality and accessibility. It also highlights the importance of developing tailored resource management strategies that consider regional and organizational differences within Taiwan’s healthcare system.