Business Value = Total Assets – (Total Liabilities – Intangible Assets)
- It shows the total value of the assets of the business minus the
- Total Liabilities, which in turn have been reduced by Intangible Assets.
Business actions to improve the Index
- Increase in Total Assets, i.e. the assets of the business without a corresponding increase in liabilities
- Reduce Total Liabilities through repayment with New Money (AMK)
- Increase in sales with fewer credit days
- Reduce expenses with more credit days





