摘要:EVA is an economics added value resulting from the reduction in operatingprofit with the cost of capital, where capital costs were costs of the company toget funding. Benefits of EVA is that EVA will cause businesses pay moreattention to capital structure policy aimed at calculating and analyzing thecompany's financial performance. And. MVA is the difference between thetotal value of companies with total capital that the owner of the property orwelfare would increase at maximum benefit. The MVA benefit, generallydetermined the effect of stock market prices to the level of benefits shareholders.Expected increased in stock market prices would increase shareholder profits.The study resulted that EVA leaded company went into public, like that ofTimah, Firm The secondary data used wasfinancial statements from 2006 tothe year 2008. EVA generated Timah Firm from 2006 to year 2008 was positive,but highly fluctuated so that MVA showed negative value and tends todecrease every year. Key Words : financial, analysis, economic, market