Abstract:
The purpose of this article is a fundamental re-evaluation of the method of VAICTM, which is
very often used by researchers around the world, often in major studies assessing the value
added produced mainly in the banking sector and in listed companies. It is questionable whether
this method deserves such recognition, and whether it should be used for the general studies of
the effectiveness of the use of resources both tangible and intangible in creating value for the
company. This critical analysis was then presented in the article.