摘要：Measurement of company performance based on financial ratios less thanoptimal, because it depends on the accounting methods used by the book valuedoes not reflect market value. EVA is relevant to measure performance based onthe value (value) because EVA is a measure of economic value-added generatedby the company as a result of the activities or management strategies. With theEVA, the owner of the company will only provide rewards (reward) andactivities that add value and remove or reduce activities that damage the overallvalue of a company. This study aims to assess a companys performance PT.Elnusa language during the period 2006-2008 and provide an alternative toincrease the value of EVA at. Elnusa Tbk. In this case study, PT. Elnusa Tbk hassucceeded in increasing the value of the EVA model. In other words thecompany has been able to create economic value.
