The surplus value in the theory of the firm

this article analyses surplus value from different points of view utilizing the achievements of the theory of the firm, especially the theory of team production and the theory of the firm of indirectly pricing on the basis of analyzing Marx's theory of surplus value briefly. Under the condition of team production, as long as the supervisor is given the residual claimant rights, the team production will be efficient. According to the theory of the firm of indirectly pricing, the residual claimant rights draw the production of managerial knowledge into division to promote the economic growth.