Enterprise’s performance evaluation on the basis of value added

Doina Pacurari, Mircea Muntean


Important indicator, used in performance analysis, value added expresses enterprise’s contribution to national gross domestic product. The value added through economic activity developed by enterprise should assure the remuneration of all its life  participants: employees, investors, state and enterprise itself. Information referring to enterprise capacity of generating
value added should be based on decisions concerning future enterprise decisions. The present article presents, by means of a case study, value added calculation (by subtractive and additive
method) and their analysis.


added value; performance; subtractive method; additive method; production factors; remuneration

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ISSN: 2344-1321 (online)