Bear in mind that the numbers assigned to the various units in DA are almost entirely worthless. If you break them down unit by unit, you will find the numbers simply don't pass the common sense test and shouldn't be taken too seriously.
There are a couple of RCP generators floating around somewhere, they may even be in our downloads section (I can't remember if they are or not). These may help a bit, but I have yet to see a really serious attempt to rectify this.
Having said all that, you have to understand we're dealing with some heavy duty abstractions here. Assigning a value to an armored brigade as a numerical representation of its "strength" is never going to be a terribly accurate or fair way to judge such things. It could, at least conceivably, be somewhat accurate as a measure of relative strength, so long as only 'like items' were compared in this manner. But that's not how DA functions.
An infantry unit could have a "strength" of, let's say, 10. An armored unit of similar size, 12, etc. This simply does not take into account the vast number of variables and characteristics that make up a given unit's combat effectiveness. Where it gets really abstract is when you start directly comparing an AHB (attack helicopter battalion) with a strength of 14 to a mechanized infantry battalion with of strength of 12. These units are so completely dissimilar in every way so as to make any direct comparison virtually meaningless.
And as I understand the internal DA mechanics, the program makes no distinction between a battalion of infantry and a battalion of armor. The only difference it makes is their movement rate. If both have a strength of 40, they will be roughly equivalent on the battlefield once engaged.
The bottom line is that DA's mechanics are highly abstract in nature, much more so than most other wargames of this scale. TOAW units, for instance, have about 20 or 30 unique characteristics and abilities which are tracked and make up the unit's final "strength." Even then, these numerical ratings are only there to give the player a general idea of the unit's true combat capability; the actual results in combat are based on many other variables. DA is much more straightforward and simplistic in this regard. In DA one unit has a strength of 20 and another has a strength of 30. And aside from their movement rate and the type of units they can attack and defend against, that's about it.