A number of strategy studies refer to BM as main source of  competitive advantage and some studies refer to ability BM to enhance firm performance.

In my cases two firms work in same industry and apply two different BM which make it difficult to link  empirically way between business model and firm.

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Not every evaluation can be empirical. Business models are a strategic statement. If you think in terms of cause and effect, one can look at the differentiators in the business model. For example, one model may have transactional revenues (sales) and the other recurring (subscription). The businesseses may be using a different set of channels or engagement dynamics to reach the audience.

When one has identified the key differentiators in the business models, then a set of metrics can be defined to measure the significance of those strategic decisions.

Thanks for valued comment 

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