摘要:EVA is a measure of corporate performance based on the value of the number ofabsolute value of shareholder wealth is produced, either increases or decreaseseach year. By way memepertimbangkan costs or capital invested. Companyperformance is generally measured in terms of financial ratios within a certainperiod. EVA is also a useful tool to select the most promising financialinvestment as well as a suitable tool to guide operations so that the company'sperformance look better and increase performance when in fact no increase andeven decreased. The purpose of this study is to determine how the performanceof PT conditions. Mustika Ratu, Tbk during the period 2002-2005 and providesolutions to improve the EVA in the next year.. One way to increase the value ofEVA is by increasing the value Nopat without being followed by an excessiveincrease in capital charges, and the efficient use of capital costs.