TFL Vsebine / Revija Poslovodno računovodstvo

Zakon presežne dodane vrednosti je treba obravnavati tudi z vidika družbene odgovornosti. Pri tem je pomembno najširše razumevanje presežne dodane vrednosti (PDV), ki vključuje tudi nevrednostno izraženi prispevek človekovega dela. PDV se pojavlja v številnih oblikah in v vseh vrstah organizacijskih sistemov, zato se razlikujejo tudi sodila kot podlaga za njeno delitev. Ustvarjanje in delitev PDV vpliva na vse organizacijske sisteme in na družbeno blaginjo kot celoto. Odgovornost pri ustvarjanju in delitvi PDV pomeni družbeno odgovornost posameznikov in organizacijskih sistemov v najširšem smislu.

The law of surplus added value also needs to be addressed from the point of view of social responsibility. In this regard, the widest understanding of surplus added value (SAV) is important, which also includes the value of the human labor which cannot be expressed in monetary units. SAV appears in many forms and in all types of organizational systems, so the judgments differ as the basis for its partition. The creation and distribution of SAV affects all organizational systems and social welfare as a whole. The responsibility for creating and sharing SAV is the social responsibility of individuals and organizational systems in the widest sense.