就管理循環機制的完整性而言，任何一個管理活動都必須建立一套，在實施後的績效評估制度，以確保管理活動的圓滿完成。因此，績效評估為系統化管理工作中重要的一環，用以比較執行結果與事先計畫間的差異性，並藉以了解原計劃是否脫離預定的軌跡，進而採取修正措施，以確保執行的效率（efficiency）與計畫達成的效果（effectiveness）。基於此，為使服務復原管理也具有完整的成效評估功能，本文即在建立一個以顧客價值為基礎的服務復原效益評估機制，使服務復原能與管理循環概念密切結合。以服務復原效益、顧客價值、服務復原價值與成本架構等為基礎，透過淨現值法（net present value）建立服務復原效益評估概念化模式。

From the perspective of the integrality of the managerial circle mechanism, a performance evaluation system ensuring perfect accomplishment should be implemented after any managerial activity. Performance evaluation plays an important role in systematic management. It not only provides comparison of expected and the actual results, but also helps managers determine whether the original plan is on the right track, further ensuring the efficiency and effectiveness of the evaluation system. Therefore, to integrate performance evaluation into service recovery management, this study will build an evaluating mechanism based on customer value, combining concepts from both service recovery management and managerial circle mechanism. This research will first discuss the performance evaluation of service recovery, customer value, service recovery value, net present value and cost structure, and then construct a model by applying these concepts.