Methodology of the analysis of the added value through indicators, problems

Prof. Asoc. Hidajet Shehu, Dr. Xhelal Mziu, Dr. Belinda Meshini

Abstract
In determining the economic and social performance, the most important instrument is expressed by added value, whose output, on the one hand, and distribution on the other hand, constitute two fundamental aspects of this phenomenon, enterprise assets. Because of this, we evaluated reasonable to present a series of indicators and issues about added value, in order to highlight its function as a mean of information within and outside the enterprise. The importance of this analyse stands on the evaluation of dimensional growth, productivity and vertical integration of producing reality. It is a new approach in analyzing the performance of enterprises, in addition to economic parameters, enables a social assessment, an additional function, compared with traditional tests of balance. From the standpoint of its role, social enterprise must produce goods or services that have greater value than the external components used for this purpose. In other words, the social purpose of the enterprise is to produce added value. Added value is the size of the enhanced value that is certified under the production and distribution of goods, thanks to the intervention of production factors, capital and labor.