A data processing method and system that measures performance in creating value by a business enterprise based upon past and anticipated future events. Continuously updated measurements of the present value of future financial value streams of the business enterprise are derived from event-driven discounted cash flow analysis. Measures of value creation performance are not dependent upon transactions with third parties. Rather, anticipated benefits from activities of the business enterprise are taken into account. Strategic planning may be accomplished, while past value creation performance may be evaluated on an ongoing basis. A data structure is developed that includes one or more assumed variables that have an influence on a future financial value stream of the business enterprise and at least one future or past event for each assumed variable that influences the corresponding assumed variable. A first present value of the future financial value stream is determined by aggregating the influences on the future financial value stream attributable to the assumed variables and adjusting the future financial value stream for a time value of money. In response to the occurrence or non-occurrence of one or more of the future events, a determination is made as to whether one or more of the assumed variables have changed and whether the influenced future financial value stream has changed. A second present value of the future financial value stream is determined taking into account the one or more assumed variables that changed in response to the occurrence or non-occurrence of the one or more of the future events.