ENState-owned enterprises (SOEs) play a significant role in many economies. Consequently, this paper describes the key elements of SOE performance assessment and how they should be developed in order to improve the services and the quality of the products provided by SOEs. The analysis revealed that performance measurement is an indispensable tool for SOEs to improve public services. Interpretations of these results highlight the importance of considering the special features of public administration when creating, developing and implementing performance measurement in these institutions.