EIRP Proceedings, Vol 4 (2009)

Abstract

In order to estimate the capacity of a company to produce valuable products, more and more precise devices need to be used. This will lead to the revealing of the sources and origins of value itself. The concept of the creation of value satisfies the definition of high performance, according to which performance means accomplishing the already established objectives. This concept must be regarded not only from the point of view of the shareholder, but also from that of all the parties involved in the company. Consequently, the term of value has been defined as value of the invested capital.