Article focuses on analyzіng of the definition company economic value added relevance. Corporate management is a rather complex and versatile process. It must be based on accurate and constructive data. Accounting calculations are not a clear indicator of the state of the company in some cases. Because they don`t provide sufficiently meaningful information on the real efficiency of economic activity. As a result, it is difficult for owners and shareholders to determine the real economic value of companies in today's economic environment. Therefore the use of the EVA concept is becoming so popular. However, the question of its validity is still relevant for discussion all over the world. So, we are faced with the aim of studying the theoretical and practical principles of using economic value added as an important financial management indicator to evaluate the efficiency and development of the company. It describes the basis of the emergence of this concept. It is proved that EVA indicator modeling is an effective tool of the general system of financial management at the company. The benefits that owners, shareholders, management and potential investors receive when using EVA indicator are identified. The main is a real understanding of the efficiency of the company. The study compared EVA to other alternative tools for similar purposes and identified it as both simple and effective. The formulas for calculating the indicator are given. All of them are reduced to determining whether the profitability of the company covers the costs incurred and whether there is a formation of value added. On the basis of formulas, a constructive method of EVA calculation is constructed. It is found that the result determined in the calculation process may be lower than zero or equal to it in the case of unproductive management. What means that values above zero and positive dynamics are the most desirable for the company. The steps of application of the concept for strategic planning are presented. It is determined which components of the EVA model should be influenced to optimize and increase the value of EVA indicator.

The article analyzes the theoretical essence of formation and use of enterprise’s financial resources. Our country is in conditions of economic instability caused by various destructive factors. In this regard, domestic enterprises are increasingly faced with the problem of insufficient financial resources and sources of its formation. The situation is exacerbated by a reckless approach to the use of these resources. In fact, inefficient formation and use of financial resources is an urgent problem. Therefore, there is a need to research the theoretical foundations of the formation and use of financial resources of the enterprise as a basis for effective functioning in the current circumstances. The article proves that the formation and use of financial resources is an important component of the overall system of enterprises’ financial management. Also it describes the essence of the term "financial resources of the enterprise" by considering various scientific approaches to the interpretation of this category. Our own interpretation of this term was formed. In addition we emphasized the distinction between the categories of "financial resources" and "cash". The article contains explanation theoretical basis of the financial resources formation, focusing on the sources, which are divided into internal and external. Besides the article highlights the main areas of use of funds and finds a reasonable classification by types of assets and types of expenditures. There are the main indicators for assessing the effectiveness of the use of financial resources of the enterprise are outlined, which include analysis of the dynamic and structure of funds and the ratios of financial stability, liquidity, business activity and profitability. A number of problems that impede the smooth running of economic activities have been identified. Recommendations for improving the quality of formation and use of financial resources of a corporate enterprise have also been developed. Ensuring careful control over the formation and use of enterprise’s financial resources is a prerequisite for its effective operation.