The article introduces a new way to evaluate how well businesses are doing. It focuses on understanding the costs of the money a company uses to run its operations. While current methods only look at the costs of borrowed money, this new method also considers the costs of money invested by shareholders. By using a concept called Economic Value Added (EVA), the researchers show how to calculate the overall performance of a business from the perspective of investors. This approach helps companies make better decisions about where to get their money from and how to keep costs low.