文章基本信息

标题：METHODOLOGY AND PRACTICAL ASPECTS ON METHOD FOR DETERMINING THE VALUE ADDED
本地全文：下载
作者：ŞTEFĂNIŢĂ ŞUŞU
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
期号：2
页码：270-275
语种：English
出版社：Academica Brâncuşi
摘要：Value added is one of the most important economic indicators reflecting the financial performance of a company.Unlike the turnover,which includes the purchase value of raw materials and services found in the turnover of companies providing the value added which includes not only the equivalent activity to the undertaking.Based on the value added one can appreciate the size of a business activity,which expresses the added wealth obtained by the technical-productive and commercial activities.It reflects the company's contribution to GDP,representing an expression of the economic performance of the firm.This paper aims to highlight the ways of determining the value added by using the methods known in the the economic literature: the synthetic method (subtractive) and the additive method (analytical).The source of information regarding the determination of the amount adage is the profit or loss of the company Ropharma,Braşov,2012-2013.
关键词：value added;economic and financial performance;subtractive method;analytical method