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The variation of the turnover and its effect on the exploitation risk

10.15660/AUOFMTE.2021-2.3601

Carmen Elena Stoenoiu, Florica Mioara Serban, Ciprian Cristea

Carmen.Stoenoiu@emd.utcluj.ro

Volume XXX, 2021/2

Through this study, an analysis was made of the relationship between the result, the volume of activity and the cost structure for a multiproduct enterprise. It was considered that enterprises are constantly facing the need to explore and exploit new production possibilities and for this they need to permanently reconfigure their product portfolio. In order to achieve this, the company must have a control of fixed and variable costs that will allow it to choose the volume of activity correlated with the internal characteristics and information on the market. The statistical calculation was used to calculate the risk associated with turnover through the covariance coefficient.

ISSN 1583-0691, CNCSIS "Clasa B+"