A profitable company is likely to offer not only security of employment, but also promotion prospects, job opportunities, and the intense personal motivation that comes from being associated with success. Added Value has long been used by national statisticians for measuring the income –and hence the output–of a country, but it is only comparatively that companies have become aware of the great potential inherent in the Added Value concept as a tool of management. To maximize Profit we need to maximize Added Value. The creation of Added Value is an objective which ought constantly to be in the minds of company executives. Some are subjective, consisting of intangibles such as company image, market standing, technical expertise, customer satisfaction and quality of product. In America, the top 200 companies employ one eighth of the total US labour force, and own just under one quarter of all industrial assets.