期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2011
卷号：3
页码：76-83
语种：English
出版社：Universitaria Craiova
摘要："This work was supported by CNCSIS – UEFISCSU,project number 861/19.01.2009,PNII – IDEI code 393/2008".Value creation is an issue that raises a growing interest today in many areas of science management: strategic management,business finance,accounting,management control,marketing,organization,human resources management.Under the practical aspect,value creation issue became a concern of managers of large companies because it allows development of activities and uses.Socio-economic theory of organizations and its diagnosis and evaluation method based on the study of dysfunctional activity constitutes a possible mean of measuring the organizational value creation as a result of reducing hidden costs.To meet its purpose,in our opinion should act primarily on variable costs whose optimization can be achieved using various methods including the linear programming.
关键词：value added;cost variables;mathematical modeling;optimization results;management control
