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Important indicator, used in performance analysis, value added expresses enterprise’s contribution to national gross domestic product. The value added through economic activity developed by enterprise should assure the remuneration of all its life participants:employees, investors, state and enterprise itself. Information referring to enterprise capacity of generating value added should be based on decisions concerning future enterprise decisions. The present article presents, by means of a case study,value added calculation (by subtractive and additive method) and their analysis.