Accounting and cost evaluation models of capital companies

Accounting and cost evaluation models are compared to the parameters: identifying and calculating the financial result, the formation of capital management system of the company, investment risk analysis, quantitative description of the objectives of the enterprise. We provided comparative characteristics of modern models of income: Economic value added (EVA), market value added (MVA), value added cash flow (CVA), internal rate of return on capital (CFROI), added value for shareholders (SVA), value added to stakeholders (STVA). We defined the criteria of comparison: the complexity of calculation and interpretation capabilities; expectations of investors; management capabilities through impacts.