THE RESEARCH OF INFLATION DETERMINING METHODS, HER IMPACT ON ECONOMY OF UKRAINE AND FINANCIAL CONDITION OF THE DOMESTIC COMPANY

Authors

  • Vitaliy Horbanevych Lviv University of Trade and Economics
  • Pavlo Ivanyuta Vinnitsya Cooperative Institute

DOI:

https://doi.org/10.32689/2523-4536/63-16

Keywords:

inflation, price, buying payable, money, profitable, costs

Abstract

In the article to substantiated essence of inflation in the exercise of market relationship the subjects of economic activities, particularly companies, where determined level impact on their economic situation, how receiving cash in the process trade-turnover on market, disclosed inflation level classification etc. And actuality of inflation impact on economic situation the subjects of economic activities explain that small inflation count out allowable and even useful, therefore to promote increase activity money owners, encouraging to invest in profitable activities, and higher inflation negatively to impact on whole reproductive process and is main instability factor of development production and stability financial condition the companies. Therefore in this article participation paid attention methodic of determining inflation processes, on reason which exercised setting of inflation level and her impact on economy of Ukraine by 2 latest years. And here clearly delineated concepts «inflation index» and «inflation level» together with their essentials characteristics. And in order to determine inflation temp, in process application of these methodic on basis of consumers prices indexes on goods and services on the Ukraine at the beginning 2021 (in percent until January 2020), which are taking from statistics directories and statistics givens calculated indicators of inflation level and UAH consumer price index. Based on common forms accountant reporting, an analysis of the inflation impact on the financial condition and results of the enterprise activity. As well as its level of profitability which highlights process of growth and gain of product prices compared to its sales. In order to minimize possible negative consequences of inflation impact into financial results of the enterprise activity, necessity timely is control profitable level that will fundamental in calculation price on product. And here laid out in this article methodic, on which exercise calculate inflation impact into financial results of company, on basis recalculation indicators costs and profits upon sample settlement purchasing power parity index. Thus, methodic used in this article is of great practical value for domestic and foreign companies.

References

Артеменко В.Г., Беллендир М.В. Финансовый анализ : учебное пособие. Москва : ДИС, 1997. 128 с.

Козловський В.О. Підприємництво : практикум. Вінниця : ВНТУ, 2007. 200 с.

Державна служба статистики України. URL: http://www.ukrstat.gov.ua/.

Статистика : учебник / И.И. Елисеева и др. ; под ред. И.И. Елисеевой. Москва : Велби, 2005. 448 с.

ПрАТ «Калинівський машинобудівний завод». URL: https://kmbp.com.ua/pro-nas/finansova-informatsiia.

Тютюник В. Вплив інфляції на результати діяльності компанії. Справочник экономиста. 2013. № 7 (июль). С. 16–26.

Шеремет А.Д., Сайфулин Р.С. Методика финансового анализа. Москва : ИНФРА-М, 1996. 176 с.

Петренко М.І., Драбовський А.Г., Іванюта П.В. Бізнес-планування: основа стратегічного розвитку підприємств в ринкових умовах : монографія. Вінниця : ВКІ, 2016. 628 с.

Горбаневич В.Л., Іванюта П.В. Операції на фондовому ринку цінних паперів: європейський досвід і порівняння з ринком капіталу в Україні. Науковий вісник Полтавського університету економіки і торгівлі. 2017. № 3(81). С. 96–101.

Artemenko V.G., Bellendyr M.V. (1997) Finansovyi analiz [Financial analysis] : Uchebnoye posobiye. Moskva : Izdatelstvo «DIS», NGAEiU. 128 p. (in Russian)

Kozlovskyi V.О. (2007) Pidpryiemnytstvo [Entrepreneurship] : praktykum. Vinnytsia : VNTU. 200 p. (in Ukrainian)

Derjavna slujba statystyky Ukrayiny [State Statistics Service of Ukraine]. URL : http://www.ukrstat.gov.ua/ (in Ukrainian)

Statistika (2005) [Statistic] : uchebnik / [I.I. Yeliseyeva i dr.]; pod redaktsieyi I.I. Yeliseyevoyi. Moskva : TK «Velbi», Izdatelstvo «Prospekt». 448 p. (in Russian)

PrAT «Kalynivskyi mashynobudivelnyi zavod». [PrJSC «Kalynovsky machine building plant»]. URL: https://kmbp.com.ua/pro-nas/finansova-informatsiia (in Ukrainian)

Tyutyunnyk V. (2013) Vplyv inflyatsiyi na rezultaty diyalnosti kompaniyi [The inflation impact on results of the company activity]. Spravochnik ekonomista. 7 (iyul). P. 16-26. (in Ukrainian)

Sheremet А.D., Sayifullin R.S. (1996) Metodika finansovogo analiza [The methodic of financial analysis]. Moskva : INFRA-M. 176 p. (in Russian)

Petrenko М.І., Drabovskyi А.G., Ivanyuta P.V. (2016) Biznes-planuvannya: osnova strategichnogo rozvytky pidpryyemstv v rynkovuh umovah [Business-planning: the basis of strategy development companies in the market conditions] : monographiya. Vinnytsia : VKI. 628 p. (in Ukrainian)

Horbanevych V.L., Ivanyuta P.V. (2017) Operatsiyi na fondovomu rynku tsinnyh paperiv: Yevropeyskyi dosvid i porivnyannya z rynkom kapitalu v Ukrayini. [The operations on market fund stocks: European research and comparison with market capital in Ukraine] Naukovyi visnyk Poltavskogo universytetu ekonomiky i torgivli. 3 (81). P. 96-101. (in Ukrainian)

Published

2021-12-29