Der Informationsgehalt Der Bruttowertschopfung Fur Die Unternehmerische Praxis: Wertschopfung ALS Bindeglied Zwischen Betriebswirtschaftlicher Und Volkswirtschaftlicher Leistungsmessung

This volume highlights the information content of the gross value added as a business management indicator of company size and performance. The information content of the gross value added is examined empirically for the first time and the superiority of the indicator compared to traditional accounting figures like sales is documented. The analysis reveals that the gross value added is a superior cross-sectional indicator of company size, characterized by a close connection to the earning power and the perception of the company by the capital market. Furthermore value added-based ratios provide new aspects for the characterization of companies and thus innovative possibilities for internal management and control. The findings of the empirical analysis lead to the clear recommendation of the integration of the gross value added in the company controlling and the financial reporting.