Principles of formation of the fundamental value of companies

In this article, within the framework of the economic value added model (EVA model), the main indicators determining the creation of the fundamental value of companies are analyzed, among which the return on invested capital and revenue growth are highlighted. The characteristics accompanying the value creation process and somehow influencing the key financial indicators of the company are also considered. An important mistake of management in making strategic decisions on the management of a company may be its focus on creating short-term at the expense of fundamental, long-term value.