Thesis (MBA)--Stellenbosch University, 1998. / ENGLISH ABSTRACT: The study investigated the divergent practice in the presentation of Value-Added Statements (V AS) by industrial companies on the Johannesburg Stock Exchange. A standard statement (for 1997 only), as suggested by the author, was constructed for all 188 companies analysed to eliminate unusual or faulty recording of certain items. Overall, the calculated value added differed from that published by the companies due to the inclusion of certain items which are specific to particular companies. The information compiled during the investigation will also he used to upgrade the database of the University of Stellenbosch Business School. The results of the study suggest that there are indeed some deep-rooted conceptual problems in reporting value added as well as problems associated with the treatment of individual items in the statement. Taxation reporting in the V AS was found to be the major item where inconsistency was prevalent. Of the 188 companies studied, about forty percent included what the author tenned "taxation mistakes" in their VAS. Minority reporting was found to be another significant problem area where companies were very inconsistent in reporting the item. In addition, there were some strange items that the writer came across in the published VAS. [f value added is to be accepted as a useful tool in financial reporting, that is, if it is to gain popularity and usefulness, it must be derived from a consistent model and should be systematically applied. / AFRIKAANSE OPSOMMING: Die studie het die verskillende wyses ondersoek waarop Toegevoegdewaardestate (TWS) opgestel is deue industriele maatskappye op die Johannesburgse Effektebeurs. 'n Standaard staat (slegs vir 1997) soos voorgestel deur die skrywer is opgestel vir elk van die 188 maatskappye wat ontleed is ten einde ongewone of foutiewe rapportering te elimineer. Oor die aigemeen het die berekende toegevoegde waarde verskil van die syfers soos gepubliseer deur die maatskappy. Die verskille was hoofsaaklik toe te skryf aan die insluiting van sekere items wat uniek was aan bepaaJde maatskappye. Die informasie versamel gedurende hierdie ondersoek sal ook gebruik word om die databasis van die Bestuurskool van die Universiteit van Stellenbosch op te gradeer. Die resultate van die studie het getoon dat daar weI sommige diep-geworteide konseptuele probleme in die rapportering van toegevoegde waardc bestaan het sowel as probleme geassosieer met die hantering van individuele items in die TWS. Veertig persent van die 188 maatskappye ondersoek, het belastingfoute (soos deur die skrywer omskryf) ingesluit in die gepubliseerde TWS. Die rapportering van minderheidsbelang was ook 'n groot probleem area wat gelei het tot 'n groot mate van inkonsekwente rapportering. Verder het die skrywer op 'n hele aantal ongewone items in die gepubliseerde TWS gevind. As toegevoegde waarde as 'n handige hulpmiddel in finansiele rapportering aanvaar wil word, dit is om groter populariteit en groter gebruikswaarde te verkry, sal dit ontwikkel moet word uit 'n bepaalde model, en op 'n sistematiese wyse opgestel word.