摘要：When considering added value, one can say that it is a very co ntroversary economic category. According to the labor theory of value in the production process, the man, the use value of its workforce (which puts it i n exchange for wages, to the capitalist) has the ability to create value (i.e. a higher value than labor sold). As Marx demonstrated, it has its source in surplus time, labor that benefits the buyer free of charge. So, according to Marxist theory, ―added v alue (objective) is created by the unpaid labor of the employee, filed during the surplus, it is appropriated by the capitalist‖. Schematically, the process of creating surplus value can be presented in a simple and complex.
