Accounting – Risk Assessment Report of Dell
Risk Assessment Report of Dell41314356会计双语冯婧1、As a private company, Dell is going back to their roots, to the entrepreneurial spirit that made Dell one of the fastest growing, most successful companies in history. Dell is unleashing the creativity and confidence that have always been the hallmarks of culture. Dell will be able to serve their customers with a single-minded purpose and drive the innovations that will change our world for the better.2、(From FY 14 Form 10-Q for Second Quarter, FY 14 Form 10-Q for First Quarter, Form 10-K for Fiscal Year 2013        , Form 10-K for Fiscal Year 2012)Sales        $14,074 million for three months ended May 3,2013$14,514 million for three months ended August 2,2013Net income        $130 million for three months ended May 3,2013$204 million for three months ended August 2,2013Cash flow from operating activities $(39) million for three months ended May 3,2013                           $1,639 million for six months ended August 2,2013Total assets          $44,791 million for three months ended May 3,2013             $45,871 million for three months ended August 2,2013Number of employeesAt the end of Fiscal 2013, 111,300 total employees (consisting of 108,800 regular employees and 2,500 temporary employees)

At the end of Fiscal 2012, 109,400 total employees (consisting of 106,700 regular employees and 2,700 temporary employees)[pic 1](From Form 10-K for Fiscal Year 2013)Dell productsDell offers a wide variety of products: client computing devices (desktop PCs, notebooks, and tablets), servers, networking, storage, third-party software and peripherals and a broad range of configurable IT and business services.Dells competitorsHewlett-Packard     Acer    Asus   Samsung  Apple Inc.          IBM    LenovoDells customersLarge businesses and government units;Small businesses and offices;Individuals,Educational institutionsDells suppliers Intel is the major supplier for processors.Microsoft is the primary supplier of operating systems and software.Direct model approachNo more middlemen: Dell started out as a direct seller, first using a mail-order system, and then taking advantage of the Internet to develop an online sales platform.Potential customers are transaction buyers and relationship buyers.[pic 2]Business strategyFrom Form 10-K for Fiscal Year 2013, Dell built its reputation as a leading technology provider through listening to customers and developing solutions that meet customer needs.

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