Grouping method: concept and types of groups

The relevance of the implementation of economic analysis is due to several factors. First and foremost, it deals with the specific conditions in which today's developing economic system. Currently, it is necessary to investigate regularities of the functioning of the market model and organization of financial-economic activity of companies.

Key issues

Today's economic conditions require businesses to improve the efficiency of production, competitiveness of goods and services, the use of advanced scientific and technical achievements, forms of governance, overcoming mismanagement, the revitalization of entrepreneurship. The implementation of these objectives, a key role is the analysis and used a set of indicators. They are studied for the objective evaluation of the performance of the company and its subsequent improvement, rational use of resources.

The Need for research

Improvement of the management system in production to a significant extent, is associated with the development of technology economic analysis. Its purpose is to study the operation of enterprises and their associations, acting as a key link in the national economy. The only correct way of implementing these tasks, the experts see the acquisition of scientific accounting methods. There are quite a lot. However, one of the most effective are mEtody groupings and comparisons. Consider their specifics.

General characteristics

The grouping Method in the analysis is used in the study of dependencies in complex processes, the characteristics of which expressed in homogeneous indicators and different values. For example, the description of the equipment at the place, date of operation, shift factor, and so on. Methods group data provide the primary synthesis of information. With their help, information recorded in a more structured format. Thanks to them, the aggregate values in the aggregate can be correlated with the indicators for groups. The result is the ability to map, to explore the reasons for the differences between the categories, to explore the relationship characteristics. Grouping Method allows to make a conclusion about the structure of the complex and the role of its separate elements. They formed the basis for subsequent reports and study information.

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Key areas

Method economic groupings allows to estimate efficiency of use of human, material and financial resources. Within industrial enterprises, for example, in this aspect, we study the performance of the application:

1. Objects and instruments of labor, buildings, buildings, tools, materials, technological equipment and raw materials.
2. Living labor. As criteria are the number and professional composition of employees, affiliation to the core, ancillary or managerial staff, performance, etc.
3. Financial resources. In particular, we investigated main and circulating assets, and also equity and debt capital.

The Importance Grouping method, it is difficult to overestimate. It is used when solving the rather complicated task. The source data that provides the basis for calculation of the indicators and the research itself, which uses Method of grouping - stats, accounting and other reporting.

Specifications

Grouping Method represents the weight divided by the investigated complex object in a qualitatively homogeneous categories according to certain criteria. This method provides a scientifically sound classification of phenomena. The method of statistical groupings used mainly for generalization and typification processes and phenomena. Directly in the evaluation of the effectiveness of the company this method performs a slightly different task. The Method of analytic groups, in particular, contributes to a clarification of the meaning of averages, a reflection of the role of individual variables in them, to identify relationships between parameters. When evaluating the effectiveness of the enterprise the choice of the method of its implementation depends on the nature of tasks. According to this criterion, structural, typological and factorial methods of research. Let's consider them.

Typological model

This Grouping method Is to identify homogeneous categories in a qualitatively heterogeneous complex. When used, special attention should be paid to the selection of the symptom by which will be differentiation. Given that the relevance group is associated primarily with the presence of qualitative differences between the phenomena, the original task will be the selection in the mass of its components with uniform conditions and state of development in which there are the same patterns of impact factors. For example, in the field of agricultural and tractor machine-building classification and the study was conducted on similar businesses and industries. Methodsgroupings and comparisons were used in the study of blacksmithing, cold forging, machining and heat treatment, Assembly, welding, protective coatings, transportation, repair, tool, and storage farms. In the study of foundry singled out gray and ductile cast iron, nonferrous and steel castings. The result was determined by socio-economic types that provided the basis for the name of the group. These categories were an expression of a specific process, it branches and forms the essential features common to many individual phenomena. As examples of the group of companies according to their forms of ownership; workers – on experience, education, occupation, age; citizens – by occupation, and so on. Typological groupings are often formed with the use of specialized intervals.

Structural model

They are used in the study of the composition of the complex changes taking place with respect to the selected criterion. Using the structure groups is the study of the internal structure of indices, the ratio of their individual parts. Thus, the scope of application of these models can be described as follows. Structural groups used in the study:

1. Composition of enterprises. It uses criteria such as production capacity, level of mechanization, workforce composition by occupation, age, length of service, performance standards, production plan, reduce production costs, labor productivity and so on.
2. Structure of products. In this case can, for example, used such signs, as a specified range and type of product.

The Study of structural groups for certain periods of time allows to detect changes in the composition of phenomena. The shifts in social processes, expressed in the important laws of their flow. Structure and composition can be investigated in terms of dynamics and in statics. This, in turn, expands the limits of the study. Of particular importance are such groups in the process of analysis of consolidated statements of ministries. This is because they provide an opportunity to detect the middle, lagging and leading companies that set the direction of search of reserves.

Building

Structural groups make usually in the form of tables. To be placed signs, as in the verb – the parameters that characterize the structure of the complex in space or dynamics. For example, when you create a model of population groups by gender, age, income, place of residence can be the objective to study the structural composition of a single homogeneous population. Examines and shifts within it according to a certain criterion.

Analysis groups

These models are used in the study of the relationships between multiple indicators by which characterized the complex. In the process of building groups of the two options, one that acts as a factor influencing different size. The second, in turn, will be seen as a result of this action. Note that the mutual impact and interdependence of productive and factor criteria in each case may vary. By using analysis groups, you can calculate the level of interaction between the indicators. In addition, this model allows to reveal signs that can be considered as a cause or a consequence of some phenomenon.