The article discusses two important measures, Economic Value Added (EVA) and Market Value Added (MVA), used to evaluate the financial performance of companies. EVA calculates the true economic profit of a company by considering the cost of capital, while MVA measures the difference between a company's market value and invested capital. EVA helps managers make decisions that maximize shareholder wealth and company value, while MVA assesses the value a company has accumulated over time. Both measures are valuable tools for assessing a company's financial performance and may become more widely accepted in the future.