Misstatements of financial accounting performance indicators analysis in terms of inflation: minimization techniques for financial specialists to resolve professional problems

The article presents a critical assessment of factor analysis indicators methods such as «sales revenue» published in the textbooks of local and foreign authors from the perspective of the reliability of the analysis results. The article covers «bottlenecks» of methods studied which inevitably create misstatements of financial accounting key performance indicators analysis in terms of inflation. The advantages of the author''s modified methods of the financial accounting factor analysis are considered. According to the author''s estimates they provide misstatements minimization of the analysis results for the professional issues proper resolving in the financial management system.