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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.
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