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This work describes the methodology of studying simple harmonic oscillations with a unified approach. It is shown that, in case of each oscillatory system of a different origin the following parameters are set: the form of motion performed, extensive and intensive quantities that characterize this form of motion; subsystems of capacitive, resistive and inductive nature and relations that characterize them; differential equations on the basis of relevant extensive quantities and their derivatives. As a result, it appears that the analogue of the m mass in a spring pendulum is not the L inductance in an electric oscillating circuit, but the C capacity; the analogue of inductance is the elasticity coefficient 1/k.
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