Theoretically, the added value is the difference between the value of the production and the value of intermediary consumption. This macro-economic concept, was first adopted for micro-economic applications in Trends/Tendances many years ago.
allows the contribution of each company to the national prosperity to be measured.
Thanks to the generalized social balance sheet, mentioning the cost of temporary staff and those put at the disposal of the company, we're able to get a better idea as to the exact labour cost.
These costs have been taken into account when calculating the added value of all companies depositing a full account. In concise accounts, none of these costs are mentioned on the social balance sheet.
The formulas are as follows:
- 70/76a - 60 - 61 - 76a - 740 + 1521 + 1522 for full accounts
- 9900 - 76a for concise and micro accounts
- 70/76a - 60 - 61 - 76a + 1521 + 1522 for large associations and foundations (model 401)
- 9900 - 76a for small associations and foundations (model 201)