The DEA model is the most widely used non-parametric method for evaluating the efficiency of firms. However, the majority of domestic and international studies have focused on efficiency analysis based on management performance versus input variables and There is a lack of efficiency studies that analyze the performance of companies in terms of capital procurement. also Since the business performance of an company is affected not only by the input assets but also by the size of the procured capital, an efficiency analysis methodology considering both input assets and capital procurement related variables is needed. but The efficient frontierbased DEA model has the limitation that it can not use the variables that have a downward influence on the efficiency. Therefore, it is not appropriate to directly consider variables such as borrowings and total liabilities related to capital procurement. In this paper, a new efficiency analysis model is proposed to redesign the frontier of the distance function model to analyze the input side and the capital side of the same business performance simultaneously. It is expected that this will overcome the limitations of the existing DEA model that can not use negative variables and solve the limitations of the model limited to the analysis of the efficiency of the business performance relative to the input assets. The academic significance of this study is the first domestic and international efficiency analysis study which measured both the input assets and the capital procurement efficiency compared to the management performance through the redesign of Frontier and The need for simultaneous analysis was verified by presenting a new model called 3D DEA analysis.