Kuritsyn A. V.1, Sologubov Sergey Vladimirovich2 

(1. Rostov State Economical University (RINH) in Georgievsk, Stavropol Territory, Russia;

2. The Russian State Humanitarian University, branch in a Georgievsk, Stavropol Territory, Russia)

 

 

Abstract: Given clause is devoted to a problem of factorial decomposition of a value index. In it is shown as by means of a new parameter — “the index attitude” the problem of decomposition of a total cost in absolute sizes is solved. The basic difference of the given method from earlier known methods that authors suggest to approach to a problem from the point of view of an alternative way developed and offered to discussion by authors. The offered way of decomposition of a parameter of a total cost of sales, in opinion of authors, represents model of rational “smoothing” of influence of kinds of averages and receptions of weighing on change of an end result to means of new statistics — individual (ir) and cumulative (IR) the index attitude to which in an offered way rather essential role is allocated.

 

 

Key words: an index method; the index attitude; factorial decomposition of a value index; model of rational “smoothing”

 

JEL codes: C4, C43, C430