We study how the node delivering capacity is allocated so that the traffic transport efficiency can be enhanced maximally. Network heterogeneity of degree distribution and processing delay of the traffic are considered. An explicit analytical solution is provided, which is based on the M/M/1 queueing theory and optimization principle, provided that the network structure and routing strategy are given. In particular, we extend the relevant conclusions in the literature [Europhys. Lett. 83 (2008) 28001]. Finally, an order parameter simulation example by comparing results with those obtained via simple capacity allocation in large Barabasi-Albert (BA) scale-free network is provided to illustrate the effectiveness of the theoretical results.