Wordpress is good for View,Service &DB Model layer development

Dear friends,
I am using Wordpress 3.6 for my current development . But my client need a system which has independent
layers i.e 3 layers such as

Service Layer
DB Layer
View Layer

from my analysis I can found that Wordpress has a

Theme ---- View+DB layer

and cannot Identify a service layer .

Please advise me with a solution.