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Which activities add value and which don't?
Author(s) -
Shafer Scott M.,
Collins Frank
Publication year - 1991
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970030208
Subject(s) - value (mathematics) , computer science , business , machine learning
Recognizing that it is important to be able to identify and distinguish those activities that add value from those that do not, this article focuses on developing a link between activities and the creation of value. The article begins by defining value, and then presents a classification for costs and activities. Finally, suggestions for using these categorizations are presented.