@article{oai:wako.repo.nii.ac.jp:00005036,
 author = {吉沢, 壮二朗},
 issue = {3},
 journal = {和光経済, Wako Keizai},
 month = {Mar},
 note = {application/pdf, This paper considers technical issues on calculations of value added from financial statements. First, it introduces two calculation methods, i.e., deductive method and additive method, and considers the link between the two methods. Second, it tries to calculate value added of retail company by two methods, and points out the issues arising from amount materiality. Finally, it discusses the problems in calculation of value added of manufacturing company, such as cost elements included in manufacturing cost, amount adjustment about inventory, and amount transfer from inventory to other accounts.},
 pages = {57--74},
 title = {財務諸表からの付加価値計算上の技術的問題 : 現代企業の付加価値分析に向けての予備的作業},
 volume = {55},
 year = {2023}
}