Comparison is a common research method with outstanding merits and with widespread application. The aim of this article is to discuss systematically some of the methodological strategies of using this mode of research in social science. To do so a few typologies regarding the functions and leverages of comparative analysis are presented first. In the next step various ways in which comparative research is applied in social theory are exemplified, with especial attention paid to comparative studies of large-scale, macro-level historical process of social change. This article ends with a discussion of the limitations of comparison as a method of generating historical generalizations. Comparative approach is embedded in the International valuation standards (IVS) or also in European valuation standards (EVS) as a main approach to receive a market value of realty. Course this is conditional on the existence of the real estate market, its supply and demand. This paper introduces advanced and detailed procedure against the usual classical procedure of qualified valuers and appraisers. Specifically, in the comparative approach procedure were included diagnostic procedures based on statistical approach, mainly because of the type of good that is significantly heterogeneous and inclusion of vector calculus. Main task is to improve the process of selecting the basic sample data into sample set, i.e., qualitative analysis. It is very necessary, because in the event of poor performance of this step arises incorrect assumption when processing the sample data. A total of 40 questionnaires were administered to the valuers in the study area. Data obtained from the study were analyzed in tabular forms, simple percentage distribution tables and narrative description. A 40% of the respondents are female while 60% are male; it suggests that half of the respondents are male. Due to this, the research shows that the number of male valuers is more than female valuers when you consider what the table was explaining from information gathered on the field with a researcher.

Keywords: Comparison, Valuation, Development, Euro-centrism, Historical generalizations, Modernization.

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