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Gathering money resources, which are floating in the society aimlessly, for investment in different economic sectors (i.e. industry, service and agriculture) is the main purpose of commercial banks. Considering the importance of effective resource allocation, this research aims to determine the desirable degree of centralization and decentralization in credit departments and to propose a model of authorities in operational level of Bank Mellat. Through literature review and experts’ opinion, at first, we distinguished the major criteria of branch’s authorities in credit department. Then, through t-Test analysis, the criteria for determining decentralization degree are expressed. In conclusion, we found that delegation to branches according to these criteria will lead us into more effective resource allocation.