Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: The Value Added Statement does not provide any information that does not
already exist in the income statement. It only arranges the information and
adds a new item, salaries and wages, to highlight the value created by the
company and how that value is distributed amongst stakeholders. This
information would assist users in their evaluation of the economic
performance of the organisation.
The study set out to show the composition, calculation and the reconciliation
of both Cash Value Added Statement (CVAS) and the Value Added
Statement (VAS). A database has been created for the years 1990-1998 for
all the companies that published the CVASNAS during that period. The
differences between CVAS and VAS can be determined by:
a) Non-cash items (excluding depreciation).
b) Movements in non-cash components of working capital.
c) Differences between an income statement and cash flow statement
relative to :
• Extra-ordinary items
• Exceptional items
• Abnormal items
• Associated income
• A few sundry items
Individual reconciliation was performed per company per year for the period
1990 to 1998 to enable the balancing of the CVAS total (Total A) with the VAS
total (Total B)- see the example on Figure 3.1 to Figure 3.3. Items in both
eVAS and VAS were then expressed about the two totals (see the line, Total
A) to arrive at the common size for both CVAS and VAS (Tables 1(a) and
1(bj). Descriptive statistics were performed in order to find out how much
each item constitutes to the value added. Due to the large amount of data, the
initial raw data was excluded from the study project and is only available in
the databank. / AFRIKAANSE OPSOMMING: Die Toegevoegdewaardestaat verskaf geensins enige inligting wat nie reeds in die
inkomstestaat verskyn nie. Die doel daarvan is slegs om inligting te rangskik en voeg
nog 'n item by, nl. salarisse en lone. Die doel hiervan is om die waarde wat die
maatskappy geskep het, uit te lig en ook hoe daardie bepaalde waarde onder
belanghebbers verdeel word. Hierdie inligting kan gebruikers help by die evaluering
van die ekonomiese prestasie van die betrokke organisasie.
Die ondersoek dui die samestelling, berekening en die rekonsiliasie aan van beide
die Kontant- Toegevoegdewaardestaat (KTWS) en die Toegevoegdewaardestaat
(TWS). 'n Databasis is saamgestel vir die tydperk 1990 - 1998 vir alle maatskappye
wat gedurende hierdie tyd KTWS/TWS gepubliseer het. Die verskille tussen KTWS
en TWS word bepaal deur:
a) Nie-kontant items (uitsluitend waardevermindering).
b) Die bewegings in die nie-kontant komponente van bedryfskapitaal.
Die verskille tussen 'n inkomstestaat en kontantvloeistaat met betrekking tot:
• Buitengewone items
• Besondere items
• Abnormale items
• Geassosieerde inkomste
• Enkele diverse items
Individuele rekonsiliasies is uitgevoer per maatskappy per jaar vir die tydperk 1990 -
1998 vir die balansering van die KTWS se totaal (Totaal A) met die TWS se totaal
(Totaal B) - kyk na die voorbeeld in Figuur 3.1 tot Figuur 3.3. Items in beide KTWS
en TWS is dan uitgedruk ten opsigte van die twee totale (kyk na die lyn, Totaal A) om
by die gemeenskaplike grootte vir beide KTWS en TWS (Tabelle l(a) en l(b)) uit te
kom. Beskrywende statistiek is gebruik om vas te stel hoeveel elke item bydra tot die
toegevoegde waarde. Weens die geweldige hoeveelheid data/inligting, is die
aanvanklike rou-data van die ondersoek uitgesluit. Dit is slegs beskikbaar in die
databank.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/51632 |
| Date | 03 1900 |
| Creators | Seema, Maitseo Josephine, Modisane, Kabo H. |
| Contributors | Hamman, W. D., Stellenbosch University. Faculty of Economic & Management Sciences. Graduate School of Business. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | 262 p. |
| Rights | Stellenbosch University |
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