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.