Maximize enterprise value as a fundamental objective of the management of the enterprise acquired new interpretations given the economic climate changes. In this respect firstly shall be identified procedures for creating value for shareholders. Once achieved this aim we will create value for all parts interested. This objective can be reached only by integrating the concept of performance in enterprise valuation and through a properly applied methodology, taking into account all factors that may arise. The present research is oriented towards performance analysis using the indicator economic value added EVA-more precisely by its determinants. For analysis were selected 65 companies listed on the Bucharest Stock Exchange Market
