Resumen
To ensure efficient financial management is necessary to achieve the forecast of economic and financial performance on the basis of diagnostic analysis, approach most often developed starting from the prediction of turnover and also necessary for shaping an organization's prospects. In financial management, the turnover?s increasing is considered an objective in itself, being interpreted as generating increased market share, profit. Sales condition therefore the entire activity of a company, their variation being considered the main risk factor of enterprise?s economic and financial performance and the staring point in their forecast.