摘要：One of the most prominent of the century business environment is characterized by its ever growing, technological progress and innovation-based competition, unclear boundaries of organizations, unmanageable flow of information. In this context, the objectives of different stakeholders and their value conflicts form the managerial category, the level of complexity implies a different understanding of the value and form a multi-dimensional approach to the phenomenon of value. Therefore, the concept of generalized value would systematically identify and measure the value of the components of the different interest groups to align goals and expectations, and to ensure the value of corporate management level. Therefore, the value and its measurement is a very important and pressing economic problem. The main result of this study is the concept of the value in the value measurement systems. This result is based on the analysis of different theories, which directly and indirectly could influence value measurement systems. DOI: http://dx.doi.org/10.5755/j01.em.18.4.5722
