Accounting for the added value and role in the measurement of economic performance of the units

	Accounting for the added value and role in the measurement of economic performance of the units "An Empirical Study of a sample of companies contributing to the Iraqi"
AL-Qadisiyah Journal For Administrative and Economic sciences
Article 1, Volume 16, Issue 4, 2015, Pages 150-177 PDF (0 K)
Authors
Salim A. Hadi; Majda A. Abdul-Aziz
Abstract
The Economic Unity as the facility social should be evaluate their performance based on their outputs, and to measure the Economic Unity value should be available the financial information, and shown here the importance of preparing the list of value added attached to the financial statements because the objective of financial statements is to introduce the effects of the economic events and the financial position. While the list of value added measures the wealth created by the shared efforts of each shareholder, creditors, employees and the government, and can be expressed as the output value after deducting the cost of material and facilities used for production. The research focused on highlighting the importance of using the informational content of value added list to extract some of the indicators and financial ratios to measure the value of wealth created by the firm during the accounting period and efficiency of the invested of physical and human capital management .

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Accounting for the added value and role in the measurement of economic performance of the units "An Empirical Study of a sample of companies contributing to the Iraqi"