It only infers about the sales and not on the profitability of the firm hence it is a different ratio than Return on an asset.
Asset turnover varies with the nature of industry. Example an Online cassette store would maintain a low fixed asset as compared to a convention brick and mortar store.
Nature of business activities – A firm might be selling its physical/current assets to maintain a higher level of revenue. This would lead to lowering its asset base and increase in revenue .The overall asset turnover ratio is further increased.
It is governed by the business practices . If the business is inclined to utilize the current base for generating future sales it may look to forego the current sales .