ABSTRACT

The paper analyzes the VBM concept indicators, such as economic value added (EVA), added cash flow (CVA), shareholder value added (SVA). The main models for efficiency estimation were highlighted, the advantages and disadvantages are indicated. On the basis of VBM indicators, an assessment of the efficiency of the oil and gas company has been carried out. It has been suggested that the company needs to use VBM indicators together with a model of sustainable economic growth for more successful management of the company.