Analysis Methods The use of Economic Value Added (EVA) To assess the financial performance at PT. Aneka Tambang (Persero), Tbk city of Makassar

Oleh Unknown

Saturday, May 21, 2016

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The development of today's economy experienced a decline due to the monetary crisis hit Indonesia. This situation requires good management and organized, supported by reliable personnel the ability to process the resources efficiently and economically so that the continuity of the company can be maintained.Over time, the company will be his best to improve its performance in order to improve preferences will and profits. To achieve these objectives, the company should be able to conduct proper financial management, in this case the financial managers have an obligation to establish a policy in the management of the sources of funds, for the selection of appropriate sources of funding is supporting the continuity of the company to achieve the expected goals.The performance of companies can be explored via the company's financial condition. Financial condition can be detected through the company's financial statements, which can be used as material testing as a tool in determining or assessing the financial position of a company at a certain time.The financial statements will be meaningful if it can be compared to two or more periods, as well as further analysis so as to obtain results that support rational decision making.Comparison of the company's financial situation in some periods will obtain a more satisfactory result because it will be known the nature and tendency of the changes that occur within the company.PT. Aneka Tambang / Antam (Persero), Tbk is one of the countries or companies involved in the mining business of various kinds of minerals, as well as running the business fields of industry trade, transport and services related to the mining of the various types of minerals. In that it has the duty and responsibility to satisfy shareholders in the delivery of dividends. For companies that need to show a good performance, so that it can generate profits continue to rise.It is quite important in analyzing and assessing financial performance and potential development or progress is from the state of balance sheets and income statements of companies each period using Economic Value Added that may affect the company's ability to develop, pay dividends, and avoid bankruptcy. Besides, as a tool to assess the financial performance Economic Value Added, also an instrument for managerial behavior in order to achieve an increase in the value of the company by increasing asset turnover when possible rather than replace them, instruct agreements that require less capital.In connection with these problems, the authors, keen to choose a title Analysis Method Using Economic Value Added (EVA) To assess the financial performance at PT. Aneka Tambang (Persero), Tbk city of Makassar.
Based on the background mentioned above, then that becomes the subject of this research are:How does the evaluation of financial performance in terms of economic added value in the PT. Aneka Tambang (Persero), Tbk city of Makassar?
The purpose of this study was performed to evaluate the financial performance in terms of economic added value in the PT. Aneka Tambang (Persero), Tbk, the city of Makassar.
The expected benefits of this research are:1. Provide accurate information to investors or potential investors to determine the decision to invest in PT. Aneka Tambang (Persero), Tbk in order to increase their income.2. As a means to broaden the insight of the researchers on the issues studied.3. As a reference library materials or for the parties who carry out advanced research for the same problem in the future.

Tag : Accounting and Management, Department of Economics