Best Buy Company Comprehensive Audit Research Paper

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Executive summary

This report was prepared to discuss several aspects of Best Buy Company. Chart one highlights the tangible and intangible resources of the business establishment that were identified using an internal audit.

Chart two is utilized to show five capabilities of the firm that are based on chart one. In addition, the capabilities are evaluated using the VRIO criteria. The report uses chart three to highlight four financial ratios of the business that were computed on the premises of the company’s financial data. Finally, the report aims at analyzing the international strengths and weaknesses of the multinational company. The strengths and weaknesses are highlighted in chart four.

Chart one

Tangible ResourcesIntangible Resources
Current assets (Inventory)Goodwill
Fixed assets (Buildings and equipment)Trademarks
Patents
Bonds
Stocks
Copyrights
Accounts receivables

Figure 1. Chart one showing resources analysis of Best Buy Corporation

From a financial accounting perspective, resources are economic assets that can be owned or controlled to yield value that could be utilized to lead to positive economic results (Rothaermel, 2013). In other words, tangible and intangible resources of Best Buy Company are those assets that could be converted into cash by the management (Rothaermel, 2013). However, it is important to note that cash is also a resource. As displayed in the balance sheet of the company, the firm is characterized by very strong current and fixed resources (Best Buy, 2014).

The assets could imply that the business establishment has premises on which to base its local and foreign investments with regard to doing business. There is a general increase in the value of the company’s resources, which could mean that the assets have been improving over the years. The total accounts receivables for 2010, 2011 and 2012 were 2,348, 2,288 and 2,704 million USD respectively. Accounts receivables are important aspects of a business and they determine the success of an investment.

It is evident that they declined slightly in 2011, but they significantly improved in the following year. This could be an indication that the management of the company adopted approaches to improving performance outcomes. Total inventories for 2010, 2011 and 2012 were 5897, 5731 and 6571 million USD respectively. It is apparent that the inventories decreased in 2011, but they improved in 2012. Thus, it could be concluded that an adequate number of products that were available for consumers to purchase characterized the business establishment.

Property, plant and equipment were valued at 3823, 3471 and 3270 million USD in 2010, 2011 and 2012 respectively. Thus, the value of the property, plant and equipment was decreasing within the specified period (Rothaermel, 2013). Best Buy has many patents and trademarks that are associated with its brand. The goodwill of the multinational firm is very good on the premises of the multiple years that the company has been involved in profitable business.

Chart two

CAPABILITYVALUABLE?RARE?COSTLY TO IMITATE?ORGANIZED TO CAPTURE VALUE?OVERALL – CORE COMPETENCY?
PricingYesNoNoYesHigh
Strategic planningYesYesYesYesHigh
IT business alignmentYesYesYesYesHigh
New growth platformsYesNoYesYesHigh
Financial backgroundYesYesYesYesHigh

Figure two. Chart two showing VRIO capability analysis for Best Buy Corporation

The VRIO framework is a strategic management tool that is used by firms to attain a competitive advantage (Mishra, 2013). In fact, research has shown that it is the best approach that could be utilized to evaluate resources and capabilities of a business establishment (Mishra, 2013). Best Buy has adopted a unique pricing approach to attract many customers who focus on purchasing high quality products.

The capability is not rare and it can easily be imitated by other organizations. Strategic planning is an important process that has been used by the company to achieve excellent results. The capability can be used to capture value. Information technology (IT) business alignment is a capability that has enabled Best Buy to achieve a competitive advantage. New growth platforms have made the organization achieve better sales over the years due to the attraction of more customers. However, the capability is not rare. Best Buy is based on a strong financial background, which has enabled it to invest in many products and venture into international markets.

Chart three

RATIO20082009201020112012
Working capital ratio (Assets/liabilities)1.4831.6141.6901.3751.284
Debt ratio (Liabilities/assets)0.6740.6190.5910.7270.779
Return on assets (Net income/total assets)0.0630.0710.071-0.066-0.026
Asset turnover (Net sales/total assets)2.8442.7152.8173.1682.686

Figure three. Chart three showing Best Buy financial ratio trend analysis

Working capital ratio is utilized to show how stable a company could be in terms of balancing liabilities and assets. The bigger the ratio the better is the performance outcome (Mishra, 2013). In the context of Best Buy, the ratios increased in the 2008-2010 period, but reduced in the 2010-2012 period (Rothaermel, 2013). The decrease implies that the management adopted approaches to reduce liabilities. The debt ratio could be used to show the degree to which a firm owes other organizations.

The reduction in the ratio correlates with better reduction of debts in relation to assets. In the case of Best Buy, the ratios reduced in the 2008-2010 period, but it increased in the 2010-2012 period. Return on assets ratio is employed by business establishments to analyze how assets are used to yield sales (Rothaermel, 2013). The results of the firm imply that it was performing poorly in the 2008-2012 period with regard to utilization of assets. Asset turnover ratios of Best Buy show that it was recording dynamic results that did not have a certain direction of change in the period of analysis (Rothaermel, 2013).

Chart four

STRENGTHSWEAKNESSES
Strong financial backgroundPrivate-brand recalls
Sound strategic management approachesDrop in comparable stores
The adoption of IT tools in businessConstrained credit availability
Strategic acquisitionsToo much overhead
Knowledgeable personnelPoor customer service
Loyalty programs
Wide consumer base

Figure 4. Chart four showing Best Buy internal evaluation

Based on the information presented in the chart above, it is apparent that the multinational company has a significant number of strengths that enable it to achieve a competitive advantage (Wiki Wealth, 2014). On the other hand, it is also characterized by three important weaknesses that the management should focus on addressing so that the organization would achieve its short-term and long-term business goals (Wiki Wealth, 2014).

The most important areas to address

The management of Best Buy should aim at addressing the poor customer service and constrained credit availability. Improved customer service will make many customers adopt the brand. Improved ease of obtaining credit will ensure that the company can execute projects that would be geared toward improving performance outcomes.

Conclusion and recommendations

The analyses that are presented in the four charts indicate that the organization is doing well in terms of financial results. However, the management should think about better ways of utilizing assets of the company. In addition, the firm should concentrate on addressing the weaknesses that could negatively impact its financial results.

References

Best Buy. (2014). Appliances.

Mishra, L. (2013). Subway Customer Loyalty And Evaluating Marketing Strategies. Journal Of Business Management & Social Sciences Research, 2(11), 17-30.

Rothaermel, F. T. (2013). Strategic Management (2nd ed.). New York, NY: McGraw-Hill Education.

Wiki Wealth. (2014). .

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