The article developed the procedure for analyzing discursive positions as described from the Sociological Analysis of the Social-Hermeneutic Discourse. Starting from the need for greater systematization of the analytical operations that guide the sociological analysis of discourse, a proposal for theoretical and methodological conception is developed. The notion of context and its role in the analysis of discursive positions are approached, as well as the conceptualization of parameters through the notion of language use. Finally, with the support of polyphonic theories of language, a model of operational analysis of discursive positions with methodological validity for empirical research is proposed. We verified that the discursive positions are a powerful analysis object to elucidate the enunciative plurality of all discourse and the relations with its different social ties.