TY - GEN AU - PRASAD, M S V AU - SHEELA, P TI - Value added accounting: An empirial illustration with reference to the port of Visakhapatnam PY - 2012/// KW - VALUE ADDED ACCOUNTING N2 - Value added statements are gaining importance in today's corporate world as another source of accounting disclosure of corporate result. In this study, value added statements are prepared from the data obtained from the Port of Visakhapatnam, an emerging high tech natural port on the costal belt in India. The study is based on the hypothesis that the concept of value added accounting is somehow integrated in the several areas of accounting of Visakhapatnam Port Trust, a public sector organization ER -