ABSTRACT
The objective of this study is to debate in favor of a value creation rate as the most relevant variable to evaluate an investment, considering that rate as a fundamental variable for the equalization of rates in the capitalist system. The value creation rate is the result of the difference between the return rate on capital invested and the weighted average cost of capital, i. e. the spread in the economic value added methodology, as we show in this paper.
KEYWORDS
Economic value added; Labor productivity; Value creation rate; Amount of created value; Labor theory of value