Abstract : Traditional investment in Ray assumes that investment takes place in a safe environment, while in many countries, including Iran, there is a high degree of uncertainty. Growth, inflation, exchange rates and other economic variables macro-economy of the industrialized countries are more prone to fluctuations. fluctuations in inflation and uncertain environment for investment decision-makers, while most fundamental concept in evaluating the financial condition and results measurement related to organizational performance, the investment in the organization . From this perspective, the realization of real benefit to the creation of a surplus means that harvesting and non-productive consumption does not create a dent in the capital. Because of any business organization pay an annual fee as the share of profits to be, loan interest and the income tax to the owners of investors, creditors and government officials pay, determine the amount of the capital gains or return of capital distribution is crucial. Business organizations and sustainable response to the regular changes of a variable can be done at a lower cost and more reliably. But when these changes are unstable and irregular form, they create uncertainty that under these circumstances, economic decisions risk and cost will be greater. Therefore, how to control them identify the trend of economic variables and how, to mitigate their impact on other economic variables is of particular importance. Inflation and its impact on capital including the issues is.