Shape memory alloys show unique properties such as the superelastic behavior or the shape memory effect. Various kinds of engineering applications are proposed to use these properties. To understand the behavior of engineering components of shape memory alloys under various loading conditions, it is necessary to calculate the transformation behavior of the material accurately. Furthermore, it is necessary to evaluate not only the transformation but also the plastic deformation when the plastic deformation occurs at the same time. The present paper shows example results calculated for the behavior of shape memory alloys in the combined states of the transformation and the plastic deformation. Calculations are made by applying a newly developed constitutive model which is an extended version of that of the "accommodation model" developed before by the authors for the transformation behavior of shape memory alloys.