摘要：The performance of a company is measured by more financial ratios for aspecific period. Measurements based on financial ratios is highly dependentupon the accounting methods used in preparing the financial statements of thecompany so that company performance often looks good and improving.However, actual performance is not increasing and even decreased. Economicvalue added (EVA) is a method that can be used to measure companyperformance by considering the cost or capital has been invested based on sizeand whether there is economic value added is created within an enterpriseduring a certain period. This research is a case study on PT Bakrie & BrothersTbk with the title Corporate Performance Assessment Method Based on theFinancial Statements with Economic Value Added (EVA) at PT Gudang GaramTbk. This study uses the financial statements of the period 2004-2007. Thepurpose of this study is to determine the performance of the company PT Bakrie& Brothers Tbk during the period 2004-2007 using Economic Value Added(EVA) and determine whether there is economic value-added investment for thecompany owners or shareholders. The conclusion of this research is theperformance assessment of PT Bakrie & Brothers Tbk using Economic ValueAdded (EVA) can be implemented within the company and are able to createand enhance economic added value in a given period (2004-2007). Therefore,assessing the performance of PT Bakrie & Brothers Tbk can be said to be stableor health.
Loading...
