Abstract

В статье представлены результаты историко-методологического анализа трансформации экономической категории «добавленная стоимость». Исследование проведено с использованием политэкономического инструментария, включая исторический, диалектический подходы к объекту исследования. В работе реализован метод единства исторического и логического. Заявленная предметная область исследования и проблематика данной работы предопредели кросс-функциональный и междисциплинарный подходы. В результате исследования определена преемственность понятия «добавленная стоимость» и направления ее максимизации, основанные на научных разработках экономических школ. Value added, surplus value, economic schools, efficiency of commercial activity The article presents the results of a historical and methodological analysis of the transformation of the economic category "value added". The study was conducted using political economic tools, including historical, dialectical approaches to the object of research. The method of unity of historical and logical is implemented in the work. The stated subject area of the study and the problems of this work determine cross-functional and interdisciplinary approaches. As a result of the research, the continuity of the concept of "added value" and the directions of its maximization based on scientific developments of economic schools has been determined.

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