Cost as Calculation Category

Abstract

The article considers the possibility of calculating indicators of the theoretical cost category using modern inter-industry interregional tools for forecasting economic development. The principles of displaying production relationships implemented in them and the resulting calculated indicators in the cost dimension do not contradict the categories of classical political economy. In parallel, the concept of redistribution of nominal value by means of Finance between interconnected producers and consumers was introduced when applying the intersectoral approach. The paper provides an example of calculations. The usual financial statements are used as an instrumental basis, but the number of employees is set as an input measure of all costs. As a result, all calculated data: prices (aggregated prices), indices of their changes in dynamics, current financial flows are recalculated in labor costs. The tables below represent the corresponding indicators aggregated by region. Despite the proximity of the financial and cost categories, the use of cost characteristics in financial instruments to calculate them affects the quantitative results to a certain extent. In particular, comparison of indicators of forecasts of financial and cost statements of tasks connected with one initial base of tasks of material composition shows the following. The dynamics of changes in the total income of the population, budgets, volume of loans, etc. for indicators in value units are overwhelmingly lower than the corresponding values of the mentioned purely financial task. This suggests that the rates calculated in current prices (the financial task) have a greater inflationary impact than similar indicators calculated in value units. Or, regional differentiation of calculated units of product value above the corresponding indices of consolidated prices of purely financial statements. To a certain extent, this is due to the fact that the task adopted assumptions for a certain alignment of economic activity conditions by region due to the differentiation of Federal taxes.