Table 1 Value-added statement through the supply chain
Production
Income statement—value-added classification
Producers
Revenues
– Raw materials
– Service expenses
Distribution
Value-added
Type of remunerated capital
– Wages and salary
Labor capital (employees)
EBITDA
– Depreciation and amortization
Structural/pluriannual capital (fixed assets)
EBIT
– Interest expenses
Financial capital (creditors)
EBT
– Taxes
Infrastructural and social capital (government)
Earnings
– Dividend
Risk capital (owners)
Retained earnings
Reinvestable capital for R&D and growth
Production
Income statement—value-added classification
Wholesalers
Revenues
– Raw materials
– Service expenses
Value-added
Type of remunerated capital
Distribution
– Wages and salary
Labor capital (employees)
EBITDA
– Depreciation and amortization
Structural/pluriannual capital (fixed assets)
EBIT
– Interest expenses
Financial capital (creditors)
EBT
– Taxes
Infrastructural and social capital (government)
Earnings
– Dividend
Risk capital (owners)
Retained earnings
Reinvestable capital for R&D and growth
Production
Income statement—value-added classification
Retailers
Revenues
– Raw materials
– Service expenses
Value-added
Type of remunerated capital
Distribution
– Wages and salary
Labor capital (employees)
EBITDA
– Depreciation and amortization
Structural/pluriannual capital (fixed assets)
EBIT
– Interest expenses
Financial capital (creditors)
EBT
– Taxes
Infrastructural and social capital (government)
Earnings
– Dividend
Risk capital (owners)
Retained earnings
Reinvestable capital for R&D and growth
An Analysis of Corporate Social Responsibility and Role …
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