The article summarizes the existing theoretical approaches and domestic practice of development of business related to building business models in some industries. Years of experience with major engineering companies allowed to update the conceptual model of value creation. The notion of business efficiency, in accordance with which the business efficiency is understood as increasing the company's value provided the minimum required cost of capital. This approach allows real management to monitor business efficiency and shape the drivers of increasing cost. Attention is paid to the approach of VBM (Value Based Management) in accordance with which top management focuses on management decisions to maximize the market value of companies, corporations, holdings. Accordingly, the management cost can be interpreted as an ongoing process, allowing to increase shareholder value and directly influence the adoption of business solutions. Investigation of the efficiency value drivers of the company held by the authors ' method. A selected number of companies and indicators for monitoring, the company is implemented in terms of «Revenue» from the maximum value to the minimum and ranked according to analytical indicators. Derived the dependence of the value of the company from the analyzed parameters. Special attention is paid to economic and financial indicator EVA. Outlines its role in determining economic profit, company value and long-term characteristics of its activities. Studied the feasibility of using indicator ЕVA as a mechanism for internal control of operations, investment decisions of the company to ensure compliance and exceeding investors ' expectations. In conclusion, the paper summarizes the main results and identifies directions for further research the effectiveness of value management.