摘要：In the social-economic area where it functions, the entity has to permanently prove its viability, competition and adaption capacity, its economic and financial performance. All these are reflected in the efficiency of the activities based on quantitative-qualitative determinations of the production factors, maximum returns of their use. The turnover is the main volume indicator of the entity's activity. It is in itself one of the most strategic objectives of business organisations. It is the main form of income of the entity. The economic practice and theory recommends the use of a system of value indicators whose cognitive power allows the identification and measurement of defining aspects concerning the assessment of the entity's activity dimensions, the assessment of its commercial performances and results
