Theoretical aspects regarding the turnover analysis

Nowadays, when the economic crisis seems not to be overcome by the authorities it is important for companies to see how they are performing, if their products are sold or not and if it is necessary to take measures according to the results obtained. The turnover expresses the total revenues obtained by a company from its current commercial activities, being one of the most important indicators of measuring the performance of the company. The aim of this paper is to stress the theoretical implications that turnover has over the economic activity of a company. In the chapters of the paper we will present theoretical notions regarding the concept of turnover analysis, meaning analysis of the turnover’s dynamics, the structural analysis of turnover.