Throughout on compairing various  results of the traditional and constant  valuation methods vs. eva methodology for finding the rate of returns is the main concerned area of this paper. As of the required rate of return never seems constant in this ever-changing business environment, the eva valuation method has taken an important place as here the upcoming tentative market value of equity is determined by summing-up the book values of equity with present values of the proposed EVAs under some constant and variable situations. Here the outcome is giving somehow the more valid performance of the importance of the changing normal market returns under eva based models than the calculated static required returns with the help of eva model.

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Keywords: EVA, NOPAT, ROE, WACC, EP, FMCG, CVA, EBIT, LIFO, FIFO.