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_c26146 _d26146 |
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| 003 | arcduce | ||
| 005 | 20170814114228.0 | ||
| 007 | ta | ||
| 008 | 170814s1983 enk||||| |||| 00| 0 eng d | ||
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_aarcduce _carcduce |
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| 082 | 0 |
_221 _a657.3 |
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| 100 | 1 |
_98697 _aWearing, R. T. |
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| 245 | 1 | 0 |
_aWhat future for statements of value added? / _cR. T. Wearing. |
| 260 |
_aColchester : _bUniversity of Essex. Department of Economics, _c1983 |
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| 300 | _a25 p. | ||
| 490 | 0 |
_aEssex economic papers ; _vno. 216 |
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| 504 | _aBibliografía: p. 24-25. | ||
| 520 | 3 | _aThe views of authors favourable to the statement of value added are contrasted with those opposed to this form of report. Recent suggestions to improve the statement of value added by altering its format are disussed. It is suggested that some of the assumptions which underpin the use of value added are questionable and that the available evidence does not substantiate the proposition that the concept of value added is wholeheartedly supported by enterprises which produce these statements. Finally, it is argued that the value added debate should now be extended to include the possibility of its abandonment. | |
| 650 | 4 |
_98698 _aVALOR AGREGADO |
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| 942 |
_2ddc _cDOCU _jF-D 657.3 W 14536 |
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| 945 |
_aBEA _c2017-08-14 |
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