In spite of the fact that many successful foreign companies pay special attention to reporting preparation with the view of value reporting creating, only some home companies are willing to adopt this experience.

The economic theory developed by Marx by the middle of the 19th century, completed with the aberrations of Lenin and Stalin, has lost any sense in our days, remaining a simple utopia. Marx’s thesis, particularly the one about surplus value has become obsolete.

In the strategic analysis based on value chain concept, logistics represents main activities. Competing on the global market increase the importance of specific operations like transport of merchandise, warehouse exploitation, i.e. Creating and sustaining competitive advantage in the field of...