Conceptual framework of an assessment of an economic impact of an enterprise

Tomasz Geodecki ()
Additional contact information
Tomasz Geodecki: Uniwersytet Ekonomiczny w Krakowie

Ekonomia Społeczna/Social Economy, 2018, vol. 2, 106-115

Abstract: In the context of the “middle income trap” discussion and promotion of domestic enterprises, the paper proposes a method aiming at identification and calculation of benefits of national economy that are brought by an enterprise. Research method consists of identification of categories impacting value added created by a firm and of testing such a tool using financial statements of three public companies. Scoring an enterprise bases upon sum of taxes and remuneration of labour and capital, i.e. corporate income tax, salaries and other benefits of employees, as well as capital accumulation together with profit shared among domestic residents. In order to take into account the scale of an enterprise and to measure efficiency of production factors’ use, this sum is then divided by firm’s assets’ value. Conclusions cover the conformation of leaving aside the nationality of firm owners, inquiry into the degree of accuracy in which the method corresponds to the economic reality and potential inclusion of additional criteria of measuring social impact of an enterprise.

Keywords: economic impact of an enterprise; social benefits; value added; profit; taxes; wages (search for similar items in EconPapers)
JEL-codes: D02 G18 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ekonomiaspoleczna.msap.pl/doki/polrocznik/ES022018/ES022018-13.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aga:esjour:v:2:y:2018:p:106-115

DOI: 10.15678/ES.2018.2.13

Access Statistics for this article

Ekonomia Społeczna/Social Economy is currently edited by Marek Ćwiklicki

More articles in Ekonomia Społeczna/Social Economy from Collegium of Economy and Public Administration ul. Rakowicka 27, 31-510 Kraków, Poland. Contact information at EDIRC.
Bibliographic data for series maintained by Marcin Kukiełka ().