This work is concerned with a three-dimensional cell-based smoothed finite element method for application to elastic-plastic analysis. The formulation of smoothed finite elements is extended to cover elastic-plastic deformations beyond the classical linear theory of elasticity, which has been the major application domain of smoothed finite elements. The finite strain deformations are treated with the aid of the formulation based on the hyperelastic constitutive equation. The volumetric locking originating from the nearly incompressible behavior of elastic-plastic deformations is remedied by relaxing the volumetric strain through the mean value. The comparison with the conventional finite elements demonstrates the effectiveness and accuracy of the present approach.