Calculation of firm-level added value and an examination on State Economic Enterprises in terms of selected accounting standards

Incorporation of the firm created added value and the ?value added statement? showing the distribution of this value into the firm released financial tables would provide some useful information for both the firms and the national economy. This study aims first to determine the prospective influences on the value added shares of labour, capital and the state which takes shares from the added value in the value added table created via taking the Turkish Standards of Accounting into consideration which are considered to have a direct effect on the added value reporting and second to prepare a value added table that would be suitable for accounting standards.During the study, theoretical chapters were prepared by using the literature review method and an evaluation was made on the State Economic Enterprises for the last chapter. For accessing the data on the State Economic Enterprises applications and policies library and archival research and also interviews were carried out in the Republic of Turkey Supreme Auditing Board of Prime Ministry and the Republic of Turkey Under secretariat of Treasury.As a result of the study, it was determined that applying accounting standards affects the added value distribution and a new value added table was proposed for more realistic and fair reporting within the framework of the above mentioned accounting standards.