Remaining revenues the development of nutrition theory EVA, EVA is a new indicator, can be seen as a supplement to the theory remaining yields, in other words EVA ultimately reflects the remaining profit, only special form, residual balance book gains is the difference between revenues and capital costs, other theoretical revenues says that the real profit of a company is really the difference between the net profit of the company and the remuneration needed for the investor. EVA and residual profit take into account the cost of capital. The only difference is that EVA sets some accounts to reflect an advantage over economic profit over residual profit.