In this work, a non-parametric and deterministic approach based on multidirectional efficiency analysis (MEA) is presented. The proposed model involves MEA with other important mathematical techniques in data analysis, such as the calculation of the NC value for the analysis of groups with different levels of efficiency. This model allows us to examine the factors that influence the behavior of decision-making units in different contexts such as business efficiency, educational quality, energy efficiency, circular economy, among others. Particularly in this work, we show the results obtained in 1787 Portuguese companies in the materials manufacturing sector (manufacture of wood and paper; manufacture of rubber products, plastics and other non-metallic mineral products; manufacture of common metals and metallic products, except machinery and equipment) in an eight-year period (2006-2013) ...