<![CDATA[This study aims to analyze the performance measurement of investment centers using the Return on Investment (ROI) and Economic Value Added (EVA) methods through a literature review of various relevant studies. The study focuses on the application of ROI and EVA as performance measurement tools, the comparison of the two methods, and their role in evaluating the effectiveness of investment management and company management performance. The results of the literature review indicate that ROI can be used to measure the return on investment and the effectiveness of asset utilization in generating profits, while EVA assesses economic value creation by considering the company’s cost of capital. Several studies have shown differences in performance evaluation results when using ROI and EVA because the two methods have different measurement focuses. ROI emphasizes the rate of return on investment, whereas EVA focuses on the company’s ability to create value after taking into account the cost of capital. Therefore, the combined use of ROI and EVA can provide a broader perspective in evaluating investment center performance and support managerial control and decision-making]]>
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