Create value not only intended to satisfy shareholders. This is also the way to ensure the ability of the company to
ensure its sustainability and finance its growth. The company will not attract new capital if it destroys value. "The
concept of value creation is none other than the intersection of strategy (create value) and technique (evaluate the
company)". The basic idea behind the different measures of value creation by a company is that a company creates
value for its shareholders when the return on capital exceeds the cost of different sources financing used or the cost
of capital.