Journal Press India^®

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Value Added Statement (VAS) can provide additional information to satisfy all stakeholders of the enterprise.This paper an attempt to make an empirical study of BHEL and INFOSYS for measuring the performance from the years 2008-2009 to 2012-2013 through the statement of value addition and analyzevalue added ratios of as a performance indicator for profitability and productivitymeasurement. The significance outcomes have been tested applying regression analysis. Result shows that the managementof the both companies has not only improved its profitability but has also fulfilled its responsibility towards the society at large.

Keywords

Value Added, Value added statement, Gross value added, Net value added, Value added ratio.

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