Value-Added Statement

Živko Bergant ()
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Živko Bergant: College for Accountancy and Finance

Chapter Chapter 6 in Accountancy and Social Responsibility, 2021, pp 81-115 from Palgrave Macmillan

Abstract: Abstract This chapter provides a brief history of value-added statement and its purpose. The typology of value-added statements is formulated regarding the standardization, the purpose and reporting. The surplus value-added statement as the most important outcome is proposed, comparing to the income statement. The surplus value-added statement shows its creation and distribution and takes into account the equality of stakeholders as an integral part of an integral reporting. Fundamentals of the value-added analysis are shown, together with operational and financial leverage. Starting points for economics of the organization, based on the surplus value added are proposed and some accounting ratios about surplus value added are offered as well.

Keywords: Value-added statement; Analysis of surplus value added; Economics of surplus value added (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psifcp:978-3-030-77928-3_6

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DOI: 10.1007/978-3-030-77928-3_6

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