This chapter discusses the derivation of Added Value, and its meaningfulness as the measure of company income and output. While it has been recognized that sales value is not an adequate measure, it is only comparatively that the concept of using Added Value to represent the net output of a company has been developed as a management technique. The Added Value is the net income of a company. It is also the net output. The Added Value represents a company’s contribution to the Gross Domestic Product. The concept of Added Value is not easy to understand, particularly since the term is not in general use in accounting circles. A company is in business, apart from social and ethical considerations, to create Added Value. If the directors of company were able to create Added Value by going into a trance, by borrowing long and lending short, by painting artistic masterpieces, or by any other means, they would no doubt do so.