Performance Measurement of Service Oriented Enterprise: An EVA-Based Approach

Service Oriented Enterprise (SOE) has brought up requirement for performance measurement of the novel business model in its dynamic and flexible business environment. To solve the problem, conception of SOE is discussed from business perspective firstly, and an operation architecture of SOE is proposed and analyzed. The Service Oriented Economic Value Added (SO-EVA) performance measurement model is then presented. The model structure of SO-EVA, construction and calculation of indicators, as well as application are given and discussed in this paper. The SO-EVA model is based on the Economic Value Added (EVA) method, extends EVA into multiple levels and introduces Independent Performance Factors (IPF), to focus on value creation and attain comprehensive performance measurement of SOE, with agility and flexibility. A case study is also given, indicating that the presented model not only better reflects the performance of business operation compared to traditional models, but also supports the business model of SOE more effectively.