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Social Strategy and Added Value

Author

Listed:
  • Varzaru Mihai

    (University of Craiova, Faculty of Economics and Business Administration)

  • Varzaru Anca Antoaneta

    (University of Craiova, Faculty of Economics and Business Administration)

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.

Suggested Citation

  • Varzaru Mihai & Varzaru Anca Antoaneta, 2010. "Social Strategy and Added Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 832-835, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:832-835
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    More about this item

    Keywords

    social strategy; social added value; accounting; instruments;
    All these keywords.

    JEL classification:

    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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