The article discusses how companies aim to create and maximize value through financial management. A new method called Economic Value Added (EVA) is used to evaluate if companies are profitable for shareholders. EVA helps focus on creating value and improving sustainable development, but there are drawbacks. Government-regulated capital costs affect the accuracy and comparability of EVA, and companies may focus on short-term profits rather than long-term investments. Some companies may manipulate earnings to increase EVA, which can be a problem.