Définition
Value added corresponds to the enterprise’s overall production (turnover, stocked and capitalized output) and other income less purchases (purchases of goods and services, raw materials and other purchases and external expenses, changes in stocks of goods for resale and raw materials) and other operating expenses.
In other words, it is the difference between the enterprise's overall production (trade profit margin + output for the year) and consumption of goods and services supplied to third parties + other income - other expenses.