摘要：ABSTRACT :Economic value added (EVA) is a method that can be used to measure companyperformance by considering the cost or capital invested. The performance of acompany is generally measured in terms of financial ratios within a certainperiod. Measurement of financial ratios are very dependent on the accountingmethods used in preparing the financial statements of the company. So thatlooks good and firm performance increases, when in fact performance is notincreasing and may even decline. Need a performance measure showingachievement in management with the aim to encourage economic activities thatadd value and eliminate activities that destroy value. The EVA is very relevantin this matter because, EVA measures the value added created during thespecified period.. In conclusion, PT Aneka Tambang Tbk has not succeeded inincreasing EVA, but the damage value is reduced each year due to EVA.Therefore, companies need to increase the EVA in the next period by increasingNOPAT without adding excessive capital and operating more efficiently.Increasing amounts of assets conducted by the company during the period 2003- 2006 was not proportional to the amount of net income received.
