Introduction. The analysis of business efficiency and enterprise management in terms of decision-making are key factors, which influence the outcome. That is why the search for methods of assessing the effectiveness of business processes that show the effectiveness of using embedded resources is the most important task of the modern economy. Using classical economic indicators to evaluate the company's performance does not show the results of using registered and invested resources, and, accordingly, does not allow making object-oriented decisions. World experience proves the expediency of using modern indicators of evaluating the performance of an enterprise based on the system of value added indicators using. Accordingly, the implementation of the experience of global corporations and the search for methods of effective assessment to obtain an effective and expedient result are actual directions for research. Purpose. The article aims to carry out the theoretical generalization and analysis of variation methods and models of value added calculation. Method (methodology). In order to reach the goal of the research we have used the following methods: empirical methods for the analysis of value added models, method of synthesis and analysis to clarify the essence of the concept of «added value», method of grouping and generalization for the systematization of value added models. Results. In the article, authors have proposed the new definition of the concept of «added value». We have analysed historical stages of the development of value added, reasons for its implementation and using as an alternative approach for determining the efficiency of the enterprise and management. The basic conceptual models of determining value added, which are used by the famous foreign transnational companies, have been considered. The authors have analysed the advantages and disadvantages of each model and the effective conditions for their use. The relevance of the implementation of this indicator in the activity of national enterprises for the construction of an effective system of management has been proposed.