Service orientation is one of the solutions for achieving agile enterprises, that helps make an alignment between business and information technology. By the influx of service orientation into the business domain, a new concept called service oriented organization is created that in business modeling of these enterprises, new modeling elements such as business and software services, rather than business processes are utilized, in which these new elements can describe the business operations more accurately. Based on the increasing significance of the software role in service oriented enterprises, business services and software services are the principal elements in this paper's proposed model. In most service oriented enterprises, the business structures begin from information technology and would create information technology services but in this proposed method, service oriented approach begins from higher layers of the organization such as strategy and the business layer, and ...