This book argues that the current global crisis calls into question the mechanisms of value creation and surplus value. The author discusses the phenomenon that the new pattern of accumulation and reproduction is led by fictitious capital and immaterial labor, polemicizes with the theorists of the “end of work” and affirms that those who maintain that the centrality of work has disappeared confuse the dimension historical-structural of capital with its empirical expression in the contemporary world. Finally, he analyzes the relationship between the generation of surplus value in Toyotism and flexible accumulation as a new organizational and managerial paradigm with a universal vocation.