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The ''value product'' (VP) is an economic concept formulated by Karl Marx in his critique of political economy during the 1860s, and used in Marxian social accounting theory for capitalist economies. Its annual monetary value is approximately equal to the netted sum of six flows of income generated by production: *wages & salaries of employees. *profit including distributed and undistributed profit. *interest paid by producing enterprises from current gross income *rent paid by producing enterprises from current gross income, including land rents. *tax on the production of new value, including income tax and indirect tax on producers. *fees paid by producing enterprises from current gross income, including: royalties, certain honorariums and corporate officers' fees, various insurance charges, and certain leasing fees incurred in production and paid from current gross income. The last five money-incomes are components of realized surplus value. In principle, the value product also includes unsold inventories of new outputs. Marx's concept corresponds roughly with the concept of value added in national accounts, with some important differences (see below) and with the proviso that it applies only to the net output of ''capitalist'' production, not to the valuation of ''all'' production in a society, part of which may of course not be commercial production at all. ==Definition== The concept is formulated more precisely when Marx considers the reproduction and distribution of the national income (see e.g. his manuscript called "Results of the Immediate (Direct ) Process of Production", available in English in the Pelican edition of Das Kapital), and also online; and the last chapters of Das Kapital Volume 3). Marx wrote this in 1864, i.e. about 70 years or so before the first comprehensive Gross National Product and Capital Formation statistics were pioneered by the likes of Wassily Leontief, Richard Stone, Simon Kuznets and Colin Clark (the United Nations standard accounting system was first finalised in 1953). Marx's manuscript for Das Kapital Vol. 3 ends with a discussion of "relations of distribution", but he did not live to complete his analysis. In outline his approach is quite clear however. Marx called Gross Output (or the total value of output sales) the "''value of production''" ("VPn"). If variable capital paid , circulating constant capital consumed , fixed capital consumed , and surplus value produced , then: : Gross Output and : true new value added So, Marx's "value product" really expressed his view of the true total ''new value added'' or the net product. In his view, this total is equal to the value of wage payments + surplus value, the latter which would include, apart from net profit, interest and rent, the net tax levy and royalty-type fees paid in respect of incomes generated by production of output, plus the surplus-value component of unsold inventories of new output. Marx himself never discussed taxation and royalty-income in detail; they were only a small portion of the total national income when he lived (around 5-10% or so). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Value product」の詳細全文を読む スポンサード リンク
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