Resumen

ODA HILDA, Gómez de Angulo  y  LEAL MORANTES, Miraidy Elena. Impact of the financial adjustment for inflation on business management . Revista de Ciencias Sociales [online]. 2009, vol.15, n.1, pp.148-159. ISSN 1315-9518.

Inflation is an economic phenomenon that affects the financial situation of organizations, due to what exists in the Declaration of Accounting Principles No. 10 (DPC-10), which establishes standards for making the adjustment for inflation in financial statements. In order to find the impact of this adjustment, two companies were selected that perform different activities. A bibliographic and documentary review of the DPC-10 was made and, based on reports at the close of each economic exercise for the companies under study, data was compiled and prepared using the same unit of measure for the effects of comparison, analysis and interpretation. The results obtained indicate that in the company governed by the National Values Commission, the financial adjustment for inflation is justified due to the nature of the financial structure and because administrative and legal decision making is performed based on this information; while in the institution governed by the Superintendence of Savings Banks, presentation of the financial adjustment for inflation is not justified, since it gives no added value to the organization, and decisions are made based on the historic financial statements.

Palabras clave : Adjustment for inflation; declaration of accounting principles No. 10 (DPC-10); inflation; financial information; decision making.