Increase in the value for the key stakeholders, i.e. shareholders, is one of the most important goals of a modern corporation. A new concept based on the value, so-called, Economic Value Added - EVA is a derived internal measure of value creation that helps managers in their decision-making processes which incorporate two basic principles of finance: the maximization of shareholders' wealth and that the value of the company depends on investor expectations that the future profits will exceed the cost of the capital. EVA is directly related to the external performance of the company in the capital market, i.e. Market Value Added - MVA. MVA is the assessment of the capital markets, within a specified period of time and reflects the success with which the company invested capital in the past and expectations of the success of performance of investing capital in the future, which affects the value of the company, and thus a shareholder value, as well.