Social Strategy and Added Value

Varzaru Mihai (mihaivarzaru@yahoo.com) and Anca Antoaneta Vărzaru (varzaruanca@yahoo.com)
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Varzaru Mihai: University of Craiova, Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 832-835

Abstract: Value creation is a basic criterion in evaluating the enterprise's activities, but it raises special measurement to researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms, leaving aside social or societal efforts that contribute to value creation by the enterprise. This paper proposes an analysis of the concept of social added value, providing more opportunities for understanding and measuring the value creation process in the enterprise.

Keywords: social strategy; social added value; accounting; instruments (search for similar items in EconPapers)
JEL-codes: M20 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:2:p:832-835

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