The work reports on the basic characteristics of contemporary evaluation methods as economic value added (EVA) and market value added (MVA). The cited evaluation methods are applied when the aim of an enterprise is to create values for shareholders. To report and keep track of the enterprise value, it is necessary to organize an efficient and reliable measure for estimating business performance in the short-term and the long-term periods. The joint characteristic of contemporary evaluation methods is to measure enterprise performance by residual profit, as well as to realize value if management decision-making brings larger profit than costs. Profit can be realized immediately, in the near or the far future. Costs include explicit and implicit costs. Contemporary evaluation methods consider capital costs in the broader sense, i.e. beside interests on invested loan capital, they include expected profit on invested own capital (dividends). Including capital costs in the broader sense, when determining values, is one of factors to differ contemporary evaluation methods from traditional ones.