Abstract
The Paper is dedicated to philosophical fundamentals of the Marx’s theory of product value. The author proves that in the Marx’s theory the value of the product of labour and, correspondently, of the commodity is defined inaccurately. He thinks that the concept of labour, presented in the economic theory of K. Marx, undeservedly ignores the role of intellectual activity of an individual in production of material goods. Marx considered mental activity as integral part of physical labour. This Marx’s viewpoint takes in account only the controlling mental activity of an individual in the process of labour. The author thinks that such form of labour existed only in conditions of primitive manufacture, when a worker himself invented the product of labour and then created it with the help of materialactivity. In the period of industrial production of material goods, starting from the late 18th century, the intellectual labour separated from the physical labour and by its status became a sufficient independent stage of public production process. In this connection it is necessary to reconsider a number of such important concepts of philosophical fundamentals of economics as labour, value and wealth.