465 Wertschöpfende Aktivitäten, Arbeitsweise und Organisation
5.1Überblick der
Wertschöpfungsaktivitäten
Die einzelwirtschaftliche Wertschöpfung gilt als Maß der Eigenleistung eines Unter-
nehmens, das angibt, welcher Wert im Rahmen des unternehmerischen Produktions-
prozesses geschöpft, also geschaffen wird. Die Wertschöpfung ist somit „Ausdruck
der durch eine Unternehmung geschaffenen Werte“. Für eine beschreibende Darstel-
lung der Wertschöpfungstiefe kann das Konzept der Wert(schöpfungs)kette nach
Porter herangezogen werden. Er unterscheidet zwischen Mikro- und Makroebene: Die
Makroebene, die Porter auch als Wertsystem bezeichnet, enthält ...
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