Abstract: The Data Envelopment Analysis (DEA) was applied to comprehensively evaluate the cost-effectiveness of materiel. On the basis of evaluation results, all decision making units (DMU) were ranked by using binary relative evaluation. According to output-DEA models, this paper analyse the return to scale of DMU. By utilizing the project analysis on DEA efficient frontier, the adjustment quantity of inefficient DMU input indexes are ensured, and it can provide reliable basis for optimizing materiel cost scale.