Abstract:

The paper describes the methodological aspect of constructing index schemes by the Varzar ideology for two and three-factor multipliers. The index method is widely used by industry analysts; the price indices group is traditionally used for measuring the dynamics of the physical volumes of industrial output, the dynamics of wholesale, retail, purchasing and other prices and tariffs, calculation of the inflation rate, and the method is well-developed theoretically, all of which allows, in the authors’ view, to measure the structural component of the inflationary spiral. This article demonstrates a method of assessing the effect of the costs inflation which forms the above-mentioned structural component, using as an example a machine-building company. The authors present graphic illustrations of the planar and the spatial procedures for factor increment analysis. These procedures are accompanied by an extended commentary on the results of an analytical expansion of the production output costs related to its structure, unit costs and prices for the raw materials used.