METHODOLOGY AND PRACTICAL ASPECTS ON METHOD FOR DETERMINING THE VALUE ADDED

Stefanita Susu
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Stefanita Susu: „STEFAN CEL MARE” UNIVERSITY OF SUCEAVA FACULTY OF ECONOMICS AND PUBLIC ADMINISTRATION ECONOMICS, BUSINESS ADMINISTRATION AND TOURISM DEPARTMENT

Annals - Economy Series, 2015, vol. 2, 270-275

Abstract: 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.

Keywords: value added; economic and financial performance; subtractive method; analytical method (search for similar items in EconPapers)
Date: 2015
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