DEPOT OFFICE AND WALMART

8/7/2019 DEPOT OFFICE AND WALMART

http://slidepdf.com/reader/full/depot-office-and-walmart 1/32

Group E Thuy DAO Thi ThanhChau NGO Huynh MinhHuy THAI Nhat Ngoc TRAN Doan Bao

Group E Thuy DAO Thi ThanhChau NGO Huynh MinhHuy THAI Nhat Ngoc TRAN Doan Bao

Instructor: Dr. Hien Van TranInstructor: Dr. Hien Van Tran

VSVS



ContentContent

WAL MART and Office DEPOT

A. Non-financial points:Strategic plan

Businesss division

Capital ResourcesMerchandise

B. Financial points

C. Accounting standards/ procedures



Strategic plan and BusinessDivisionStrategic plan and BusinessDivision

VSVS



Strategic planStrategic plan

OFFICEDEPOT

INTEGRITY,INNOVATION,INCLUSION,

CUSTOMERFOCUS,

ACCOUNTABILITYACCOUNTABILITY

³CREATING AWORLD FOR

POSSIBILITIES OFNEW BUSINESS´

CHANNEL: 42COUNTRIES

MERCHANDISING:OFFICE

PRODUCTSAND SERVICES

SHAREDLEADERSHIP



WALWAL--MARTMART

BUILDING SMILESBUILDING SMILESTODAY ANDTODAY ANDTOMORROWTOMORROW

³LOW PRICE³LOW PRICEEVERYDAY´EVERYDAY´

OPERATING INOPERATING IN 1515COUNTRIESCOUNTRIES

85

85INTERNATIONALINTERNATIONAL

STORES,STORES,PRODUCTS ¡ ROMPRODUCTS ¡ ROM

70 COUNTRIES70 COUNTRIES

MERC

HANDISING:MERC

HANDISING:HEALTHCARE,HEALTHCARE,ELECTRONICS,ELECTRONICS,

¡ OODS, APPAREL,¡

OODS, APPAREL,SHOES, GLASSESSHOES, GLASSES

¡ RAME¡ RAME

DIVISIONALDIVISIONALSTRUCTURESTRUCTURE

Strategic planStrategic plan



North american

r etail

North american

businesssolutions

Inter national

Business divisionBusiness division



Wal-mart stor es Sam's club Inter national

Business divisionBusiness division



CAPITAL RESOURCES ANDMERCHANDISECAPITAL RESOURCES ANDMERCHANDISE

VSVS



CAPITAL RESOURCES ± OFFICE

DEPOT

CAPITAL RESOURCES ± OFFICE

DEPOT

Financing activities

Investing activities

Oper ating activities

No paid cash

dividend

Contr actualobligation



Capital resources ± WalmartCapital resources ± Walmart

Paid dividend

Contr actualobligation

Oper ating activities

Futur e expansion

Financing activities



Merchandise ± Office DepotMerchandise ± Office Depot

�Office

Products

� Example: office supplies, computer supplies,

business machines

� Private br and products and services



Merchandise ± wal-martMerchandise ± wal-mart

� Wal-Mart Discount Stor e:

� The General Merchandise

� Private-label Store Brands



Merchandise ± wal-martMerchandise ± wal-mart

� SAM µS CLUB:

� Brand Name Merchandise� Private-label Items





Liquidity ratiosLiquidity ratios

Wal-Mart Office Depot

Curr ent r atio .9 . 6

Quick r atio .24 .64

Curr ent r atio = Curr ent Assets / Curr ent Liabilities

Quick r atio = (Curr ent Assets ± Inventories) / Curr ent Liabilities



Activity ratiosActivity ratios


AR Tur nover r atio 42. 6 .

Assets Tur nover r atio 2.42 2.3

Assets Tur nover r atio = Sales / Aver age Total Assets

AR Tur nover r atio = Sales / Aver age AR



Profitability ratiosProfitability ratiosWal-Mart Office Depot

ROA . 9 .

Profit mar gin . 36 . 34

ROA = Net Income / Aver age Total Assets

Profit mar gin = Net income / Sales



Capital structure ratiosCapital structure ratios


Debt to Equity Ratio .6 . 2

Debt to Equity Ratio = Total Liabilities / Total Stockholders' Equity





Accounting standardAccounting standard

WAL MART and Office DEPOT: financial statement is made in

accor dance with US GAAP (United

State Gener al Accepted Accounting

Principle)



Consolidation methodConsolidation method

The Company Head Office Subsidiaries




WAL MART:

� The company in Ar gentina, Br azil,

China, Ger many, Japan, Mexico,

South Africa and United Kingdom used

accounting period at 31 Dec.

� The company in Canada and Puerto

Rico has accounting period at 31 Jan.

need to be converted when

consolidated.




OfficeDEPOT

All of subsidiaries in countries must be

consolidated.

Fiscal year must be 52 or 53 weeks ending

on the last Satur day of December.



Inventory systemInventory system

WAL MART� Merchandise in USA is calculated

based on the LIFO basic.





Depreciation and amortizationDepreciation and amortization

WAL MARTDepr eciation of Fixed Asset ar e calculated

based on str aight line method.






Office DEPOTDepr eciation of Fixed Asset ar e calculate

based on str aight line method.




Office DepotThe useful lif e of property and land is

estimated:

Kind of Fixed

Asset

Useful life

Building and

improvement

15-30 years

Fixtur e and

equipment

3-10 years

Computer Softwar e 3-5 years



ReferencesReferences

� Accounting concepts and principles, Tenth Edition, W. Steve Albr echt/

Earl K.Stice/ James D. Stice/ Monte R.Swain, Thomson Souther n West

� Walmart Homepage,

http://www.walmart.com/?adid=1500000000000006858130

� Walmart 5-year financial summary,

http://cdn.walmartstor es.com/sites/AnnualReport/2010/PDF/02_ WMT%2

02010_ FiveYear%20Summary.pdf

� Office depot Annual Report 2006,

http://216.139.227.101/inter active/odp2006/

� Office Depot hom page, http://investor.officedepot.com/phoenix.zhtml?c=94746&p=irol-

r eportsannual

� Annual r eport analysis, Copyright 2000-2003 Bob Adams,

http://www.bivio.com/crowriver/files/Webpages/12AnalyzingAnnualRepor

ts.pdf

� The Or ganizational Structur e of Starbucks, Unilever , and Wal-Mart,

Jaimelynn Hitt, http://www.associatedcontent.com/article/782963/the_or ganizational_str

uctur e_of_starbucks_pg5.html?cat=3

� Office Depot Products, http://www.r eginalewis.com/category/shopping/





GROUP EGROUP E

THANK YOU!

Documents

DEPOT OFFICE AND WALMART