摘要：Eva is an economic value-added generated from the reduction in operatingincome with capital cost where the cost of that capital costs for companies tofind sources of funding. EVA differences with other financial ratio analysis isEVA not produce the amount of money, while the ratio of financial ratioanalysis is the relationship between the relevant variables that can be used toassess a financial condition and can be used as a basis of comparison from timeto time .. will benefit EVA is EVA causing businesses to pay more attention toits capital structure policy is aimed to calculate and analyze the companysfinancial performance. The research object is a publicly traded companyengaged in telecommunications, PT Telkom, Tbk. Data used in the form offinancial statements in 2005 until 2007. EVA is produced by PT Telkom from2005 until the year 2007 is positive and increasing every year.
