This article examines the impact of inflation on investment decision- making. It is shown that the rate of inflation, as a rule, is a significant factor in the capital budgeting, since the component of the cash flow of the investment project, taking into account tax deductions, including depreciation, does not contain a numerical correction for inflation. The result is a conclusion that the impact of inflation on the net present value of the investment project should not be ignored during investment calculations.
Original languageRussian
Title of host publicationФундаментальная и прикладная наука: состояние и тенденции развития
Subtitle of host publicationСборник статей Международной научно-практической конференции
Place of PublicationПетрозаводск
PublisherНовая наука
Pages59-62
ISBN (Print)978-5-907230-00-2
StatePublished - 2019
EventФундаментальная и прикладная наука: состояние и тенденции развития - Петрозаводск, Russian Federation
Duration: 8 Sep 2019 → 8 Sep 2019

Conference

ConferenceФундаментальная и прикладная наука: состояние и тенденции развития
Country/TerritoryRussian Federation
CityПетрозаводск
Period8/09/19 → 8/09/19

ID: 48417876