INFLATION IMPACT ON THE FINANCIAL PERFORMANCE AND ACTIVITY RESULTS OF AN ENTERPRISE
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Abstract
The impact of inflation on the economic state of an enterprise, on its assets, liabilities, revenue, expenses, profit and activity of a company was analyzed. The trends of inflation impact on different types of assets and liabilities were investigated. However, it is complicated to compare data of financial statements during different periods of time. Shortcomings were exposed concerning different points of view in producing financial statements, where impact of inflation was not evaluated. The difference in implying of usual methods of estimating of net profit and estimating of the impact of inflation on the real profit was defined. The ways how to minimize the impact of inflation was analyzed. The impact of inflation could be neutralized by means of super profit, the reserves of which will alleviate the consequences.
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