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Abstract
The author discusses the basis of distributing the added value in the view of social responsibility. He finds the distribution of added value as a crucial challenge in following the principles of social responsibility. The study shows the considering of intellectual capital as a prerequisite for the distribution of the surplus added value according the social responsibility of the company. The findings significantly change and improve the understanding of social responsibility in the area of distribution and the structure of the added value in the company. The basic expression of social responsibility is the contribution to the welfare of the whole society. This contribution should be understand in its broadest sense. The main starting point for distribution of added value is stakeholders' contribution to managing the business risk. The author developed a new category <i>surplus value added</i> by subtraction of minimal wages and opportunity cost of equity. On this basis the author proposes a new statement of surplus added value, compared with actual accounting profit and loss statement. Statement of surplus added value should become the basis expression of social responsibility of the company and its orientation to sustainable development.
Highlights
The growing difference between rich and poor requires deeply understanding and adequate solutions [1, 2]
The discussed process of sharing surplus added value is set in principle, but it enables organizations to implement concrete solutions in accordance with the added value law, that is, with the equality of stakeholders while ensuring the sustainable development
This is reflected below in the summary of receipts of employees. These are: 1) Minimum wages, taking into account difficult work conditions; 2) Basic salaries according to the general act of the organization; 3) The reward from the residual surplus value after the deduction of the retained amount of surplus added value
Summary
The growing difference between rich and poor requires deeply understanding and adequate solutions [1, 2]. In the following we shall treat capitalism as the dominant socio-economic system. In this regard, we will emphasize, in particular the distribution that is an area that the modern political economy completely ignored. The approach is characterized by the assumptions about the concept of values that prevent both synthesis and a proper debate about the economy. This is expressed in a spontaneous conflict, where no side is left out of arguments and counter arguments. This reflects the theoretical emptiness of the important field of recent political economy, and the very notion of value is that which can, at the expense of explicit explication, begin to fill this theoretical void and to devise the catastrophic situation in which our society found itself [5]
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