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This study proposes a mathematical model for evaluating the performance of construction projects based on the Value Efficiency (EV) approach under conditions of missing data. The proposed framework integrates Data Envelopment Analysis (DEA) with missing data estimation techniques to assess the relative efficiency of Decision-Making Units (DMUs) in real-world environments characterized by incomplete information. To address missing values in undesirable outputs, two replacement strategies are employed: mean substitution and an efficiency-based scenario approach. The empirical application includes 33 construction projects affiliated with Sadra New Town Development Company in Shiraz (before 2024). The results demonstrate that the proposed model effectively distinguishes between efficient and inefficient projects and provides a scientific basis for improving Centralized Resource Allocation (CRA) decisions.
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