Value added assessment toolkit in the bakery industry of the region

Abstract

This paper analyzes content, structure and importance of value added of enterprises — participants of the value chain of the product in the food industry. The analysis of the value added is made on the example of bakeries in Orenburg region. A new concept of «quality value» is presented and indicators for its evaluation are developed. Quality is understood as value-added content and structure of the value added nature of its formation, modification and distribution between the main actors in the value chain of the product under the influence of various factors. The conducted research confirmed the hypothesis that the implementation of a larger number of activities to create the final product in a controlled set of economic agents improves their performance. It is established that the structure of the value depends not only on the performance of individual enterprises, but also on the industry in general.