Вестник Северо-Кавказского федерального университета (May 2022)
ANALYSIS OF IMPACT OF INFLATION ON FINANCIAL AND ECONOMIC ACTIVITIES OF COMMERCIAL ORGANIZATIONS
Abstract
The article discusses the technique of the conversion rates of the accounting financial statements to evaluate the commercial organization in the context of inflation, which is extremely important to increase the validity ofmanagement decisions. The offered methodical tools the analysis of influence of inflation on conditions and results of financial and economic activities of the entity are based on allocation of cash (monetary) and noncash (not monetary) assets and liabilities and provisions of the maintenances concept of a financial capital. The calculations were performed on a specific example of the current organization.