Objectives Definition of general principles for constructing indexing systems for elements of finite sets.Method. Building a model of the indexing process. Definition of general rules for assigning attributes - indices to elements of sets.Result. The general principle of constructing indexing systems for elements of sets and their aggregates is proposed. The basis of the proposed indexing principle is the mandatory presence of functional relationships between the values of the element indices. The main sign of differences in indexing systems is the difference in functional dependencies between the values of the indices of the environment elements. Indexing systems determine the structural properties of sets and their aggregates. A change in...