Financial Performance Management
Module Title Financial Performance Management
Student Name Sowmyasree Nissankara Rao
1.1 AMAZON ( Company A)
Amazon is one of the biggest online marketplaces in the world, a multinational internet business. Its headquarters are in Seattle, Washington, and Jeff Bezos created it in 1994. Amazon began as an online book retailer but quickly diversified into a variety of other products, such as electronics, apparel, home goods, and more. E-commerce, cloud computing, digital streaming, and artificial intelligence are just a few of the business sectors that Amazon currently handles.
1.2 ALIBABA GROUP HOLDING LIMITED( Company B)
A worldwide enterprise and one of the biggest e-commerce businesses in the world, Alibaba Group Holding Limited is also known as Alibaba. Its headquarters is in Hangzhou, China, and it was established by Jack Ma and his group of co-founders in 1999. Alibaba is involved in a number of enterprises in the e-commerce, retail, cloud computing, digital media, and entertainment sectors.
1.3 Reasons to chose Alibaba as competitor
Due to their respective positions as dominant companies in the global e-commerce market, Alibaba and Amazon are viewed as rivals. They have comparable business approaches and compete indirectly in some areas, although primarily targeting different geographic markets. And as per the financial reports, Amazon net sales in 2020 is $386 billion and net sales of Alibaba is $109 billion. So they are the closest rivals in ecommerce industry.
2. Access to Financial statements
Amazon and Alibaba has flexible access to the financial statements for the last two years. As per
the data collected, we have started to analyse the financial performance by calculating their ratio
analysis, Liquidity ratios, Profitability ratios and Working Capital ratios.
3. Academic Papers for reference
“Financial Performance Analysis Using Balanced Scorecard: A Case Study of Amazon.com” by
Shahid Rasheed and Manisha Gupta. In order to analyse Amazon.com's financial performance, this
paper primarily applies the Balanced Scorecard. It offers a thorough case study examination, which
can be further used to analyse the amazon’s performance
Richard Slack, David Owen, and Stefanos Mouzas' article "Integrated Reporting: A Review of Deve
Ments and their Implications for Corporate Governance and the Accounting Profession" . In order to
provide a comprehensive understanding of an organization's value generation process, this article
examines the idea of integrated reporting, which combines financial and non-financial information. It
talks about the potential advantages of Integrated Reporting, the difficulties in putting it into practise,
and how it might affect corporate governance and the accounting industry.