Abstract:
In this paper, based on the approach to the analysis of the corporation are considered economic relations arising between the subjects on the appropriation of added value of the corporation. The author proposes a methodology to assess the structure of value added of the financial statements and justifies the need to institutionalize the value as an element of financial statements. Results of applying the method to analyze the distribution of the value added of Russian corporations in various industrial clusters in 2003–2010 considered in detail.
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