Disclosed is a method for efficiently allocating resources in a multi-cell communication system. The method includes feeding back, by a mobile station to a base station, Modulation and Coding Scheme (MCSs) corresponding to loading factors; calculating, by the base station, efficient data rates corresponding to the MCSs fedback from the mobile station; allocating, by the base station, a loading factor according to the MCSs to the mobile station; and allocating resources to the mobile station according to the loading factor.