Ensuring reliability of judgments in the borrower's credit history formation on the results of the annual financial accounting indicators analysis in terms of inflation

The article presents a critical assessment of factor analysis indicators techniques published in the textbooks of local and foreign authors such as "sales profits" 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 technique 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.