Distributed computing systems based on services forms technology backbone of global Internet and related networks. Services are basic building elements for loosely coupled distributed computing systems. Modern distributed computing systems based on services are used in various fields of human activities. Main function of those systems is transaction processing. The basic concepts of transaction processing which were established during the beginning of computer science have not experienced significant changes. For the most part, transaction processing concepts are contrary to service oriented architecture concepts. In this master thesis, transaction protocol with resource compensation is defined. Compensating mechanism is achieved through semantical analysis of resources used in business transactions. Semantically equivalent compensating resource is used to substitute incomplete or blocked resource. Platform independent model of transaction protocol with resource compensation has been developed with related state diagrams. The model supports modular implementation and can serve as extension to open standard Web Services specifications. Additionally, transaction protocol with resource compensation has been developed to support basic orchestration mechanisms for standalone implementation. Evaluation of the proposed transaction protocol with resource compensation was performed using the model of economic value of business transaction. Formal model of economic value has been developed on the basis of measurable performance indicators within international company.