Turnover Variances Analysis-Determinants for a Managerial and Competitive Analysis

Silvano Guelfi and Paolo Saluto

International Journal of Business Administration, 2019, vol. 10, issue 2, 63-81

Abstract: 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?

Keywords: variances analysis; competitive position; turnover variance (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciedu.ca/journal/index.php/ijba/article/view/14999/9264 (application/pdf)
http://www.sciedu.ca/journal/index.php/ijba/article/view/14999 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijba11:v:10:y:2019:i:2:p:63-81

DOI: 10.5430/ijba.v10n2p63

Access Statistics for this article

International Journal of Business Administration is currently edited by Jenny Zhang

More articles in International Journal of Business Administration from International Journal of Business Administration, Sciedu Press
Bibliographic data for series maintained by Jenny Zhang ().