At the present time, speaking about the measure of the financial efficiency of entrepreneurial activity, they mean only such an indicator as profit. It is a monetary expression of the funds left in the free disposal of the enterprise, which it can direct to improve its activities. However, an economic value category, such as value added, that allows, besides profit, also includes other components influencing the indicated efficiency and financial condition of the firm as a whole, allows to obtain an accurate cost estimate of the effectiveness of the final result of the firm's activity. We put forward a scientific hypothesis-there is a certain level of efficiency of financial and economic activity, added value, while preserving the financial stability of the enterprise, which provides the owner with an acceptable rate of return on operating, financial and investment activities and retaining ownership of the created assets.
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