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Value added incentive schemes
Value added is an alternative to profit as a business performance measure and it can be used as the basis of an incentive scheme.
1Value added＝sales－cost of bought-in materials and services
2The advantage of value added over profit as the basis for an incentive scheme is that it excludes any bought-in costs,and is affected only by costs incurred internally,such as labour.
3A basic value added figure would be agreed as the target for a business,and some of any excess value added earned would be paid out as a bonus.
【Single selection】The following data relate to work at a certain factory.
Cost of the bought-in material $40,000
What's the value added?( )
Explanation: Value added＝sales－cost of bought-in materials and services