Turnover Variances Analysis-Determinants for a Managerial and Competitive Analysis

Silvano Guelfi, Paolo Saluto


The decision-making processes and the consequent managerial actions feed on timely knowledge. The analysis of variances is at the same time a logical process and a fundamental technique to know in real time the economic impact of the determinants of management performance and it drives actions in terms of skills, resources/processes, priorities.

This article, focused on the analysis of turnover variances highlights the differences between current and past performance as concerns volumes sold, mix of products sold, bonuses granted to customers and selling prices recognized by the customer, consists of two methodological sections:

1. Turnover Variances Analysis. From an algebraic difference to a managerial analysis: how much did impact the single determinants on the turnover change?

2. Benchmark Turnover Variances Analysis. From an internal to a competitive analysis: what was the company performance compared to the market one?

Full Text:


DOI: https://doi.org/10.5430/ijba.v10n2p63

International Journal of Business Administration
ISSN 1923-4007(Print) ISSN 1923-4015(Online)


Copyright © Sciedu Press

To make sure that you can receive messages from us, please add the 'Sciedupress.com' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.