The VAIC™ method is an accounting tool that helps companies measure how efficiently they create value using their resources. By focusing on value creation rather than just costs, companies can improve their performance and market value. This method looks at how well a company's resources, like money and intellectual assets, are being used to generate value. The more effectively these resources are utilized, the higher the company's value creation efficiency will be. Human capital, or the skills and knowledge of employees, is especially important for creating value in modern businesses. By using the VAIC™ method, companies can increase their value added and enhance their market value.