摘要:To be able to know the condition of a company, needed the financial statementsas a medium of information between the parties which connects the internal withexternal companies. In order for a company's financial statements can provideinformation for its users, so we need a method that can provide an explanation init, one of which is the EVA method. The purpose of scientific writing is to knowthe performance of the financial statements of the company based on PT. Abdibangsa. Data used in scientific writing is the financial reporting dataPT. Abdibangsa 2006-2008 year period have been made by company management. Basedon the calculation and analysis of financial data obtained from the PT. AbdiNations, it can be concluded that the company had good performance usingEVA.