The two standard of efficiencies could be:
1. measured by the number of people receiving the healthcare money
2. measured by the total number of years of people receiving the healthcare money
According to 1, if the healthcare money is redistributed from the terminally ill elderly to the public health of children, there would be more people benefiting from the money, and thus by definition, more efficient.
According to 2, if the healthcare money is redistributed according to the way mentioned, as children will have longer years to live than the elderly, the measurement of efficiency, which is the number of years receiving patients will live, will also be higher.