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Turnover Variances Analysis-Determinants for a Managerial and Competitive Analysis

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  • Silvano Guelfi
  • Paolo Saluto

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?

Suggested Citation

  • Silvano Guelfi & Paolo Saluto, 2019. "Turnover Variances Analysis-Determinants for a Managerial and Competitive Analysis," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 10(2), pages 63-81, March.
    • Handle: RePEc:jfr:ijba11:v:10:y:2019:i:2:p:63-81
    DOI: 10.5430/ijba.v10n2p63
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    References listed on IDEAS

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    1. Silvano Guelfi, 2013. "Mapping of the Strategic Positioning and Sequencing through the Integrated Value Creation Model: The Wholesale Spare Parts Distribution in the Italian Automotive Independent After Market in the 2008-2," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 4(4), pages 68-82, July.
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