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Case 2.2 Dell Auditing

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Case 2.2 Dell Auditing
Dell case

According to the 10-K filed on 30/13/2012 on Dell’s website, the following data has been appeared on the fiscal 2012 financial statement.
Sales: 62,071
Total Assets: 44,533
Net income: 3,492
Cash flows from operating activities: 5,527
Number of employee:
2012 109,400(106700 regular employee and 2,700 temporary employee)
2011 103,300(100,300 regular employee and 3,000 temporary employee)
39,900 located in USA and 66,800 in other countries

Dell’s products
Dell’s products can be separated by home and working sections.
For personal clients Dell provide personal laptops, desktops, tablets and a sort of accessories.
For enterprise and government users, Dell provide office equipment such as PCs, monitors, printers & electronics and Tablets. Workstations and services focus on servers, solutions and software.

Dell’s competitors
Competitors of Dell including Lenovo, Apple, Hewlett-Packard, Asus and so on.

Dell’s customers
Based on the advantages of stability and advanced technology, the main part of the customers of Dell are government, enterprise and different institutions.
The other part of Dell’s customer is family and personal users which focus on PCs, laptops and personal data services.

Dell’s suppliers
Dell’s global strategy made a wide and lengthy supply chain. 95% of its suppliers with including AMD, Hitachi, Microsoft and Samsung has been disclosed on the website http://www.dell.com/learn/us/en/uscorp1/corp-comm/cr-ca-list-suppliers

How does Dell market and distribute its products?
For personal clients, Dell’s strategy is to customize its products in order to satisfy potential buyers’ requirement. One of the example is the Alienware Gaming PCs, which is designed and manufactured for high standard game player, Dell presented fashion appearance to attract teenagers and powerful performance to fulfill customers who is seeking perfect game experience. Products can be made for different functions and added distinguished

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