摘要:On the base of contemporary stage of controlling utilization in business and based on analysis of theoretical and practical approaches we present chosen methods, models and techniques of business controlling. Our primary interest focuses not only on theoretical basis of solution but also on practical application under conditions of Slovak companies, during financial and economic crisis. EVA is both a measure of value and also a measure of performance. The value of a business depends on investor’s expectations about the future profits of the interprise. Stock prices track EVA far more closely than they track earnings per share or return on equity.