Engineering, Procurement, and Construction (EPC) projects, due to their multifaceted nature and complex resource dependencies, require precise tools for performance evaluation and resource management. Basic Data Envelopment Analysis models, such as the CCR model, are incapable of distinguishing efficient decision-making units and providing transparent rankings. This study aims to overcome this challenge and elucidate managerial evolution by presenting a comprehensive framework based on integrating the Andersen-Petersen model and reference set analysis to identify strategic milestones and rank decision-making units. The research method is applied and employs a mathematical modeling approach; in this way, real data from an active company in the oil, gas, and petrochemical industry over a 16-year period (2009 to 2024) were assessed using CCR and Andersen-Petersen models in GAMS software. The results demonstrated that the proposed approach, while resolving the challenge of non-differentiation among efficient decision-making units, facilitates tracking managerial pattern changes and revealing the transition from traditional to modern management. By identifying superior patterns and analyzing the dependency of inefficient years on their references, this framework provides a roadmap for organizational knowledge management, enabling managers to achieve optimal resource allocation by formulating strategies based on successful experiences.