摘要：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. The purpose of this study was to assess the performance of thecompany PT. Indofood Sukses Makmur. In conclusion, PT Indofood SuksesMakmur, Tbk managed to increase EVA, because EVA values continue toincrease each year. Therefore, to maintain a positive EVA, EVA company needsto improve in the next period by increasing NOPAT without adding excessivecapital and operating more efficiently.
