Grouping method: concept and types of groupings

The urgency of the implementation of economic analysis is determined by several circumstances. First of all, it is connected with the specific conditions in which the economic system is developing today. At present, it is necessary to study the regularities of the functioning of the market model and the organization of the financial and economic activities of companies.

Key Issues

Today, economic conditions require enterprises to increase production efficiency, competitiveness of services and goods, use advanced scientific and technical achievements, forms of management, overcome mismanagement, and intensify entrepreneurship. In implementing these tasks, a key role is played by analysis and the set of indicators used in it. They are studied for an objective evaluation of the company's performance and its subsequent improvement, rational use of resources.

The need for research

Improvement of the management system in production is largely due to the development of techniques of economic analysis. Its purpose is to study the work of enterprises and their associations acting as key elements of the national economic complex. The only correct way to implement the tasks posed by the experts is to master scientific calculating and analytical methods. There are many of them. . However, one of the most effective methods is grouping and comparison . Let's consider their specificity.

general characteristics

используется при исследовании зависимости в сложных процессах, характеристика которых выражается в однородных показателях и разных значения. The grouping method in the analysis is used in the study of the dependence in complex processes, the characteristic of which is expressed in homogeneous indicators and different values. For example, a description of the park equipment in place, the period of operation, the coefficient of shifts and so on. обеспечивают первичное обобщение информации. Data grouping methods provide a primary generalization of information. With their help, information is reflected in a more orderly form. Thanks to them, the aggregate values can be correlated with the indicators by groups. As a result, it becomes possible to compare, study the causes of differences between categories, investigate the relationships of characteristics. позволяет сделать вывод о структуре комплекса и роли отдельных его элементов. The grouping method allows to draw a conclusion about the structure of the complex and the role of its individual elements. It is they who form the basis for the subsequent summary and study of information.

Key areas

позволяет оценить эффективность использования трудовых, материальных, финансовых ресурсов. The method of economic groupings makes it possible to evaluate the efficiency of using labor, material, and financial resources. Within the framework of an industrial enterprise, for example, in this aspect the effectiveness of the application is studied:

1. Subjects and means of labor, structures, buildings, tools, materials, technological equipment and raw materials.
2. Live workforce. As criteria, the number and professional composition of employees, membership in the main, auxiliary or management personnel, productivity, etc.,
3. Financial resources. In particular, the main and circulating assets, as well as own and borrowed capital, are investigated.

, сложно переоценить. The value that the grouping method has is difficult to overestimate. It is used for solving rather complicated problems. , бухучет и прочая отчетность. The initial data providing the basis for the calculation of indicators, and the very study itself, in which the grouping method is used , is statistics , accounting and other reporting.

Specificity

представляет собой деление массы исследуемого комплекса объектов на качественно однородные категории по определенным критериям. The method of grouping is the division of the mass of the investigated complex of objects into qualitatively homogeneous categories according to certain criteria. This method provides a scientifically justified classification of phenomena. The method of statistical grouping is used primarily to generalize and typify processes and phenomena. Directly in assessing the effectiveness of the enterprise, this method performs a somewhat different task. , в частности, способствует разъяснению смысла средних показателей, отражению роли отдельных величин в них, выявлению взаимосвязи между параметрами. The method of analytical groupings , in particular, helps to clarify the meaning of the average indicators, reflect the role of individual quantities in them, identify the relationship between the parameters. When assessing the efficiency of an enterprise, the choice of how to perform it depends on the nature of the tasks to be performed. This criterion distinguishes between structural, typological and factor research methods. Consider them.

Typological model

состоит в выявлении однородных категорий в качественно разнородном комплексе. This method of grouping consists in the identification of homogeneous categories in a qualitatively heterogeneous complex. When using it, special attention should be paid to the selection of the characteristic through which differentiation will be carried out. Given that the relevance of the grouping is primarily due to the presence of qualitative differences between the phenomena, the initial task will be to isolate in the mass process those components of it that are homogeneous in terms and conditions of development, in which the same laws of influence of factors are present. For example, earlier in the field of agricultural and tractor engineering, classification and research were conducted for similar enterprises and types of production. The methods of grouping and comparison were used in the study of blacksmithing, cold stamping, mechanical and heat treatment, assembly, welding, protective coatings, transport, repair, tool and storage facilities. In the study of the foundry industry, gray and ductile cast iron, colored and steel castings were distinguished. As a result, socio-economic types were identified, which gave the basis for the name of the grouping. These categories became the expression of a concrete process, its ramifications and forms, essential features common to many single phenomena. Examples include groups of enterprises by their forms of ownership; Workers - in terms of experience, education, professions, age; Citizens - by occupation, and so on. Typological groupings are often formed using specialized intervals.

Structural models

They are used in the study of the composition of the complex, changes in it, taking place with respect to the chosen criterion. With the help of structural groupings, research is carried out on the internal structure of the indicators, the relationship of their individual parts. Thus, the scope of these models can be described as follows. Structural groupings are used in the study:

1. The composition of enterprises. At the same time, such criteria as production capacity, mechanization level, personnel composition by occupation, age, length of service, execution of production norms, production plan, reduction of production costs, labor productivity and so on are used.
2. Structures of manufactured products. In this case, for example, features such as a given assortment and product type can be used.

The study of structural groupings for certain periods of time makes it possible to reveal changes in the composition of phenomena. In the shifts occurring in social processes, important regularities of their flow are expressed. The structure and composition can be studied both in dynamics and in statics. This, in turn, expands the learning limits. Of particular importance are such groups in the process of analyzing the consolidated reporting of ministries. This is due to the fact that they make it possible to find medium, lagging and advanced companies, to establish the direction of the search for reserves.

Building

Structural groupings are usually drawn up in the form of tables. In the subject there are signs, and in the predicate - the parameters that characterize the structure of the complex in space or in dynamics. For example, when creating a model of population groups by sex, age, income, place of residence, the task of investigating the structural composition of a homogeneous population can be realized. Studies are also being made of the shifts within it according to a certain criterion.

Analytical groupings

These models are used in the study of the relationships between several indicators for which the complex is characterized. In the process of constructing a grouping of two parameters, one acts as a factor influencing another value. The second, in turn, will be considered as the result of this impact. At the same time, it is necessary to take into account that the mutual influence and interdependence of the productive and factor criteria in each specific case can change. Using the analytical grouping, you can calculate the level of interaction between the indicators. In addition, this model allows us to identify signs that can be considered as a cause or effect of a phenomenon.