Application layer firewalls protect the trusted area network against information security risks. However, firewall performance may affect user experience. Therefore, performance analysis plays a significant role in the evaluation of application layer firewalls. This paper presents an analytic model of the application layer firewall, based on a system analysis to evaluate the capability of the firewall. In order to enable users to improve the performance of the application layer firewall with limited resources, resource allocation was evaluated to obtain the optimal resource allocation scheme in terms of throughput, delay, and packet loss rate. The proposed model employs the Erlangian queuing model to analyze the performance parameters of the system with regard to the three layers (network, transport, and application layers). Then, the analysis results of all the layers are combined to obtain the overall system performance indicators. A discrete event simulation method was used to evaluate the proposed model. Finally, limited service desk resources were allocated to obtain the values of the performance indicators under different resource allocation scenarios in order to determine the optimal allocation scheme. Under limited resource allocation, this scheme enables users to maximize the performance of the application layer firewall.