Research on EVA Based Performance Measurement in Service Oriented Enterprise

Service Oriented Enterprise (SOE) has brought up requirement for performance measurement in its dynamic and flexible business environment. To solve the problem, an operation architecture of SOE is proposed firstly. The Service Oriented Economic Value Added (SO-EVA) performance measurement model is then presented. 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. A case study is given at last, indicating that the presented model not only better reflects the performance of business operation compared to traditional models, but also supports the business mode of SOE more effectively.