Approximation to the economic Value added (EVA) in public organizations

This document tries to show the application and variation of the Economic Value Added (EVA) in organizations of the public sector. In calculation and analysis, the specific conditions of these organizations must be considered, such as the conception of public value, where the citizen is a shareholder and at the same time belongs to several groups of interest (stakeholders), transaction and agency costs, the wide separation of the property, the influence of the laws in management (especially financial management), type of produced goods and given services and the managing of the financial information.