This work is licensed under Creative Commons Attribution–NonCommercial International License
(CC BY-NC 4.0).
Analysis of business activity is one of the most important areas of comprehensive analysis of a company’s activities. In the economic literature, the category of turnover is often identified with the business activity of an organization. However, in our opinion, business activity is a broader concept, and turnover is the most important component of an organization’s business activity. The article examines the economic content of the categories “business activity” and “turnover,” as well as approaches to assessing the impact of turnover on the financial position of an organization.