Abstarct: Today, in a changing and highly competitive world market technology, organizations are increasingly using business models for profit centers. Dividing a business into independent divisions, called profit centers, means that the decision-making power of central management is transferred to other management levels. For this purpose, activities are used to allocate resources optimally, reduce the cost and time of the project, and finally, get the most out of the profit of each profit center, which maximizes the total project profits. The optimal use of available resources and facilities will increase efficiency then will be a major issue in project planning and management. In this research, a centralized approach is needed to reallocate inputs to better utilize them in a centralized decision-making environment. In order that, DEA is used for project management and planning, performance evaluation, measure the relative efficiency of activities and reallocate inputs to better utilize them in a centralized decision-making environment (each of profit centers). Applying the models and concepts of this research in reconstruction, assembly and disassembly project of Aliabad Gas Power Plant station will reduce the time of activities and disposable resources and the amount of resource utilization required and, as a result, reduced costs, this cost reduction also improves the efficiency of profit centers and increases the profitability of the project.