El plusvalor (también traducido como supervalía o plusvalía) es la expresión monetaria del valor que el trabajador asalariado crea por encima del valor de su fuerza de trabajo. Esto es, la expresión monetaria del plustrabajo. En Colombia, existe el término plusvalía que hace referencia al aumento del valor del suelo a causa de acciones urbanísticas o ejecución de obras públicas ejecutadas por la administración pública, y no por los propietarios del suelo. Es la forma específica que adquiere el plusproducto bajo el modo de producción capitalista y forma la base de la acumulación capitalista. Este concepto fue creado por Karl Marx a partir de la crítica a los economistas clásicos precedentes como Adam Smith, David Ricardo, Rodbertus, etc. que ya la habían enunciado pero no definido formalmente.[cita requerida]

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Surplus value is a central concept in Karl Marx's critique of political economy. Marx did not himself invent the term: he developed the concept. "Surplus value" is a translation of the German word "Mehrwert", which simply means value added (when the sales revenue is less than the cost of materials used up). Conventionally, value-added is equal to the sum of gross wage income and gross profit income. However, Marx's use of this concept is different, because for Marx, the Mehrwert refers to the yield, profit or return on production capital invested, i.e. the amount of the increase in the value of capital. Hence, Marx's use of Mehrwert has always been translated as "surplus value", distinguishing it from "value-added". According to Marx's theory, surplus value is equal to the new value created by workers in excess of their own labor-cost, which is appropriated by the capitalist as profit when products are sold. Marx thought that the gigantic increase in wealth and population from the 19th century onwards was mainly due to the competitive striving to obtain maximum surplus-value from the employment of labor, resulting in an equally gigantic increase of productivity and capital resources. To the extent that increasingly the economic surplus is convertible into money and expressed in money, the amassment of wealth is possible on a larger and larger scale (see capital accumulation and surplus product).

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