Development of Clusters in the Republic of Tatarstan Region on the basis of Economic Value Added Strategy

Abstract

the given work contains theoretical and practical aspects of forming economic value added (EVA) index by the example of enterprises making up OJSC «TAIF». The theoretical basis for the contemporary conceptions of value were laid by such prominent researchers of value theory as W. Petty, D. Ricardo, A. Smith, J. B. Say, J. S. Mill, K Marx, V.I. Lenin, C. R. McConnell, S. L. Brue, Antoine Augustin Cournot; Pareto Vilfredo, W. S. Jevons, A. Marshall, Carl Menger, Eugen Böhm Ritter von Bawerk, F. von Wieser; L. Walras, J. B. Clark , K. Wicksell, J. Hicks, M. I. Tugan-Baranovsky, A. N. Bogatko. Adherents of labour theory of value from D. Ricardo and A. Smith (XVIII century) including communist followers of this theory – K. Marx and V.I. Lenin (Х1Х and early ХХ centuries) on out to Soviet economists (ХХ century and up to early 90-х) supposed that value represent socially necessary costs of living and materialized Labor. Supporters of subjective theory of value: W. S. Jevons, A. Marshall, Carl Menger, F. von Wieser; E. Böhm von Bawerk, L. Walras, J. B. Clark K., K. Wicksell - defined value as subjective evaluation of the product which is determined by its usefulness. Increment of total utility growth by i-benefit as a result of its consumption expansion per one unit will present marginal utility.