TFL Vsebine / Revija Poslovodno računovodstvo

Avtor ugotavlja rast dohodkovne neenakosti v svetu. Kot temeljni vzrok navaja neupoštevanje zakona dodane vrednosti tako v pogledu ugotavljanja in spremljanja ustvarjanja dodane vrednosti kot tudi v pogledu njenega razporejanja oziroma delitve. Ta pojav ocenjuje kot družbeno neodgovorno. Pri tem opredeljuje deležnike z vidika prevzemanja tveganja v poslovanju podjetja. Podaja tudi zamisel delitve dodane vrednosti deležnikom skladno z njihovim prispevkom k obvladovanju tveganja.

The author notes the growth of income inequality in the world. He states that the basic reason is the non-observance of the added-value law both in terms of determining and monitoring the creation of added value as well as in terms of its distribution or division. He assesses this phenomenon as socially irresponsible. In doing so, he defines stakeholders in terms of risk-taking in the company's operations. The idea of sharing added value with stakeholders in accordance with their contribution to risk management is presented as well.