The Role and Implications of the Added Value as an Indicator of Financial Performance

The added value represents the excess of income over the value of consumptions coming from third parties, respectively the wealth created by capitalizing the technical, human and financial resources of the company. The economy is an established running after the optimal decision; so there cannot exist and economy without leadership, so there cannot be leadership without analysis, respectively the analysis of added value. This paper deals with a comparative analysis of three years, ie 2010 – 2012, of the added value from within Thomson Logistic Ltd which has 3 working points in Galati, Ploiesti and Targul Neamt. The analysis of added value is important both from the company‘s manager as an indicator for financial performance, and in terms of tax which is an indicator in the system of taxation. The methodology of this paper can be found in the use and application of the economical and financial analysis in order to perform an analysis of the added value that expresses the increase of wealth that is achieved through technical and productive activity. More specifically there were analyzed the added value, expenses of added value nature, structure of added value, growth indices of the corresponding elements of VA and the analysis from factorial point of view of the added value. In conclusion the growth rate of added value exceeded in dynamic the production value of the exercise (77.7>66.81; 31.21>31.17) because the intermediate consumption from third parties increased in 2011, and the added value decreases to an percentage of 22.30 % compared to the basis year in 2010. The result of exploitation had a decisive contribution to the decline in the added value, registering a drop of 88.05 % compared to 2011, respectively from 11705.2 Ron to 1399 Ron in 2012.