The subject of this work is a method that, in light of these deficiencies, considers the evaluation of value streams holistically, in terms of costs and benefits, both in the material and information flow of the company. On one hand, the question aims to determine which criteria (target values or key figures) are relevant for the evaluation of value streams, and on the other hand, how these different criteria can be summarized in an evaluation model. The goal of this work is therefore the development of a method for evaluating value streams while taking into account a definable target system.