TURNOVER ANALYSIS

Abstract

The purpose of any entity is the achievement of goods and services which meet certain social needs as well as obtaining economic and financial performances as results of the work carried out. The turnover represents an important objective of each business, the main form of income and also the most important value indicators of the entity’s work. The main aspects discussed in the present paper are the following: conceptual approaches related to the turnover analysis (dynamics, structural and factorial analysis) and the main consequences of turnover on economic and financial indicators.

Keywords

• turnover
• index
• structural analysis
• consequences on performance
• factorial analysis