Bulletin of
Vitebsk State
Technological
University

abstract

The increased interest in the value added indicator in the modern economy requires the development of appropriate methodological support for the application of this indicator to assess the performance of individual institutional units – commercial organizations.

The purpose of this study is to justify the feasibility and necessity of using the value added indicator as an effect of the functioning of a business and the development of the main directions of its analysis. As such areas in the study are considered: analysis of the formation of value added, analysis of the composition and structure of value added by the distribution method, factor analysis of the value added indicator, comparative analysis of the dynamics of production efficiency indicators calculated by value added and production volume, comparative analysis of financial efficiency, The choice of areas of analysis is based on the content of the available information support in the statistical reporting of industrial organizations.

The results of testing the proposed method in the conditions of various industrial organizations are given. Conclusions about the expansion of the practice of using the value added indicator in the analysis of the effectiveness of the organization’s activities are made, which enables to bring together the assessment of the functioning of economic systems at macro and micro level.

The Value Added Indicator in the Estimation of the Efficiency of the Organization