Impact of the Inflation on the Financial Results and the Investment of the Companies Cover Image

Влияние на инфлацията върху финансово-икономическите резултати и инвестициите на фирмите
Impact of the Inflation on the Financial Results and the Investment of the Companies

Author(s): Valentina Grozdeva
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките

Summary/Abstract: The research examines the problem concerning the impact of the inflation on the financial results and the investment of the companies. The relation of the inflation and financial results of the company is characterized. The decision making about investment under condition of inflation is examined. A survey of the models of inflation accountancy in the companies and the Bulgarian method of adjustment of balance of accounts and the statements of income and expenditure is made. On the basis of data about 1993 and 1994 inflation rates in Bulgaria, its impact has been analyzed over the pattern of spending, the financial results, the size and structure of the assets and liabilities for twelve companies acting in different branches of industry. Special attention has been paid to the change in the stockturn, liquidity, and providing the companies with own financial means.The changes of the structure of the assets of these companies are examined.

  • Issue Year: 1998
  • Issue No: 2
  • Page Range: 83-111
  • Page Count: 29
  • Language: Bulgarian