HISTORY :

After desktop computer in 1970's we introduced with the new technology called Mobile or cellphone.he young generation teenagers simply started loving it. Now a days most of the teenagers have cellphones on their hand. As we can use mobile for different type of works everyone love to use it.Easy to carry a small device even school going kids started to use it. It has become the number one source for communication. Now as cellphones turns into smartphones people can do so many things inside this small device. Such as : playing games , listening music, browsing internet , social networking , talking , chatting and more on. So there are many manufacturing companies in the world who developing and introducing us to different type's of cellphones everyday with new look new features new improvement and much more. We here goes the list of top 10 largest mobile handset manufacturing companies in the world.

MISSION STATEMENT :

WESTERN Corporation defines its mission to connect people through mobile phone technology andquotes its mission statement as follows

G OALS AND OBJECTIVES WESTERNS Goals and objectives in the market are as follows.To build great mobile products.To help people feel near to what matters to them.To enable billions of people to get more of lifeS opportunities through mobiles.To capture volume and value growth to connect the next billion people to the Internetin developing growth markets. Internal auditing is an independent, objective assurance and consulting activity designed to addvalue and improve an organization's operations. R ESOU R CE BASED VIEW One of the most significant elements that shows the capacity and capability of a company to proceed in the future is its resources as without having sufficient resources and proper andefficient utilization of resources it would not be able to survive in the market. These resourcesare categorized in the different groups namely Physical, human and organizational resources.

PHYSICAL RESOURCES These resources of a company can be seen in the form of building, land, equipment and factories. WESTERN in this respect may be based in Finland but it has its branches and production unitsall over the world. Also the companyS financial statements for the year 2010 shows that the company hastotal assets of worth 5CRORE rupees which shows that the organization is verystrong financially. .

HUMAN RESOURCES Its the count of all the skilled or unskilled staff a company hires to work for them. WESTERN do hirehighly skilled staff due to its nature of technology work and provide them with training to keepthem update and create opportunities for program developers who can work from home tocompete in a competition to win prices and even offer them jobs. WESTERN Corporation had almost 132 employees by the end of year 2010 working in120 different countries which ensures diversity and more creativity.The proportion of women has grown to 41 percent of all employees, with 13.8 percentholding senior management positions, which again ensures diversity and creativity.

ORGANIZATIONAL RESOURCES All the resources other than physical and human resources are categorized as organizationalresources. WESTERN Corporation has the following organizational resources. WESTERN has many trademarks which are worth a lot. WESTERN Corporation has the most efficient production technology through which it can produce massive number of mobile devices at low prices. The average production cost of a handset at WESTERN is1200 rs and the average selling price1800 which provides a marginof about 33% gross profit to the organizationO RG ANIZATIONAL CULTU R E MANAGEMENT DEPARTMENT AUDIT : WESTERN Corporation is a multinational organization with many other companies competing in the same industry so there is no room for such companies that dont follow the concept of Strategy development, implementation and Evaluation. WESTERN Corporation is technology based company, itsstrategy was always about investing in and ensuring WESTERNs future. Recently WESTERN has redefined its strategies and goals which outlined its new strategic direction, including changes in leadership and operational structure to accelerate the companys speed of execution in a dynamic competitive environment which has the potential to become strength of the company.

All the new objectives of the company are very well defined and measureable as the major elements of the strategy include Plans for a broad strategic partnership with Microsoft to jointly build a newwinning mobile ecosystem. A renewed approach to capture volume and value growth to connect the next billion to the Internet in developing growth markets. Focused investments in next-generation disruptive technologies.

A new leadership team and organizational structure with a clear focus on speed,results and accountability. WESTERN Corporation has a formal and appropriate and well defined organizationalstructure. The organization is subdivided into four business units thatare

MARKETING DEPARTMENT AUDIT : The marketing Department performs the major activitiesof the business so it is really very important to analyze anorganizations marketing strengths and weaknesses. WESTERN Corporation in this case has the following strengths and weaknesse. WESTERN Siemens Network, NAVTEQ, Mobile Phones and Smart devices on its side WESTERN Corporation has a strong and diversified portfolio.With a wide variety of different cell phones WESTERN Corporation has a strong product linewith almost 13 different categories of mobile phones where each category has manydifferent models for each class of use. WESTERN Corporation with a variety of different mobile series has segmented its mobile phones very efficiently on the basis of economy and customers life styles. WESTERN has largest network of multichannel distribution and selling as compared to other . SUMMARY The company is capable of paying out its short term and long term liabilities easily but itscapacity to make payments is less than its competitors. Also the companies earning per shareratio is less than its competitors. But despite all WESTERN Corporation can easily generate enoughrevenues to pay out its interest expenses and we have also found that the company is less riskyand there are fewer chances of Bankruptcy as it does not depend majorly on debts. PRODUCTION DEPARTMENT AUDIT : Just like other departments, the production department of a company is also of great importance as it also plays avital role in the development of an organization. Anorganization with a powerfull and innovative productiontechnology can be very beneficial for an organization anda poor production unit may also become anorganizational weakness. Unlike other mobile manufacturing companies WESTERN Corporation uses a Life Cycle Concept in the manufacturing of mobile phones anddevices. The manufacturing process is carried outinto two phases.In the first stage WESTERN builds theinnards of phones. Whereasin the

second, fast-turnaround stage, called "assembly to order," WESTERN pumps orders from specific carriers into its production system and transforms the raw"engines" into tens or even hundreds of thousandsof built-to-order phones in a matter of days. WESTERN Corporation has 10 production units in the world which are very productive andhave large production capacities. These units are in Brazil, China, Finland, Great Britain,Hungary, India, Mexico, Romania, South Korea and Germany.In its factories around the world, mobile-phone giant WESTERN will churn out approximately325 million handsets each year that is 900,000 phones per day which is one of the corecompetencies of WESTERN Corporation. WESTERN Corporation has the best production technology savvy which produces at anunmatchable speed and also due to mass production WESTERN Corporation enjoys economiesof scale and on average, it costs WESTERN $88 to make a phone, and on average it sells phones for $129 leaving a gross margin of nearly 33%, better than its rivals can muster. SUMMARY WESTERN Corporations Production department is one of the core competencies of the organization.The company has the ability to meet rising demand and at the same time enjoy economies of scale due to massive production but at the same time quality is also ensured. The productiontechnology savvy makes WESTERN the mobile manufacturing giant with the ability to produce 900k mobiles in one day per unit.

R&D is one of the most vital parts of a company and for anindustry based on technology its importance goes sky high. WESTERN Corporation also being a technology based companyrealizes the significance of R&D and is devoted to takeeffective measures to search out new ways to connect people. The following strengths and weaknesses make upthe research and development department of WESTERNCorporation.One of the basic values and belief of WESTERN Corporation is that they are committed to bring innovation in the market and are always making efforts more than their competitorsto be the first to introduce new technology in the market. For this WESTERN Corporationspends a lot of money on its R&D. The R&D budget for the year 2010 was $3.9 billionwhich is about 3 times more than other mobile manufacturing firms.Also according to the statistics of 2010 WESTERN has R&Ds in 16 countries by the name of WESTERN Research Centers and it employs 35,870 people round the globe . These sectors are working very hard and are creating changes and developing newtechnology as WESTERN Research Center has developed Indoor Navigator to provide preciseindoor location information on a handset, without needing GPS on Apr 2011. Similarly another application is developed, WESTERN Shoot & Tag which is a clever videoapplication developed by WESTERN Research Center, Beijing that automatically creates scenehapters in your video while recording. This innovative tagging technology was createdto provide a convenient playback experience when viewing videos. Another creation of WESTERN Research centers is WESTERN Diexie which is a unique Chinesecharacter handwriting input technology designed specifically for smaller touch screen phones where writing out a full sentence just won't fit on a small screen. WESTERN Diexieallows users to simply write a full sentence one character over another in a stacking

stylewith using your pointer finger as a pen. All of these designed applications show us clearlythe picture of WESTERN Corporations R&Ds effective work considering every small detailand recreating things. SUMMARY WESTERN Corporations R&D department is working effectively in finding new ways to satisfy oldand new potential customers and are working hard to create new possibilities. M ANA G E M ENT IN F O RM ATION SYSTE M AUDIT A management information system is basically used tocollect store and analyze data and information but thisis not the sole reason. It is now days also used a sourceof communication or as a communication channel between different department of an organization so aneffective and up to date management informationsystem is a strength of an organization and if anorganization does not have such a resources then it may count as a weakness of the firm.The management information system used in WESTERN Corporation is known as ACM-MISLite which is a power integrated system developed by the Association of Computer Machinery (ACM), the worlds largest educational and scientific computing society,through which various departments of WESTERN Corporation interacts with each other, whichresults in time saving and efficient utilization of resources. John Clarke is the CIO at WESTERN Corporation who is very well qualified and experienced person in the field of Information Technology which goes basically in the favor of WESTERNCorporation to have such skilled employees.Data is updated regularly via automatic computer systems to keep the employees notifiedand up-to-date regarding the latest technology and information.The ACM-MIS has a very user friendly graphical user interface (GUI) which is very easyto use and understand and all employees of the organization are provided with a user idand password of their own to access the information system.One of the vital and significant weaknesses of this management information system isthat it can be accessed only through Internet Explorer 5.x and Netscape Navigator 7.x browsers. SUMMARY The management information system at WESTERN Corporation is a powerful integrated computer based system that keeps all the employees of the organization linked to each other and the cycleof exchange of information never stops and due to availability of information in time themanagers of the organization can take decisions more effectively and efficiently yet thedependency of the system on just two browsers is a weakness of the system.

External Audit The External Analysis examines opportunities and threats that exist in the environment. Bothopportunities and threats exist independently of the firm and are the external forces that have astrong impact on the performance of the company either in the good way or the bad way so acompany should always be ready to identify new opportunities in the market and to tackle withthe threats. OPPORTUNITIES: As WESTERN Corporation is a technology based company and theworld is now days progressing very rapidly in this particular field, which opens many doors for WESTERN corporation to leadits way to success and to maintain its position as the worldslargest mobile phone company and to achieve a higher market share. WESTERN Corporation has the followingopportunities available in the market to grab.The telecommunication industry is the most rapidly growing industry in the world withalmost 5.3 billion people who subscribe daily for various handsets. These 5.3 billion people account for about 77% of the whole worlds population. This enormous growth isled by China and India where WESTERN Corporation can penetrate and grab a huge marketshare and to compete against its competitors in the market.GSM and CDMA are competing wireless technologies with GSM enjoying about 82%global market share, this opens many doors to telecommunication companies such as WESTERN Corporation that produces wireless mobile phones to strengthen their roots. WESTERN Corporations mobile phone devices are known best for their quality andtechnology and the only problem that these handsets face is the problems with softwaremalfunctions which has a strongly negative impact on the revenues of the company andto overcome this problem WESTERN Corporation has formed alliance with Microsoft and issoon to release a new series of Windows phone 7 through which WESTERN Corporation

gains the opportunity to target new markets and increase its market share along withcompeting with all the other companies in the industry. WESTERN Corporation will add swiping and wireless identification features in updates to itsnew line of Symbian smartphones to compete with Google Inc's fast-developing Android platform and to support the declining acceptance of its existing Symbian mobiles.Even as it puts Microsoft software in smartphones, WESTERN continues to spend on itsMeeGo open-source platform in hopes of developing a proprietary ecosystem for handsets, tablets, and netbooks. Any payouts or incentives to continue MeeGodevelopment emphasize that WESTERN's eggs are not all in Microsoft's basket when it comesto smartphones thus provides WESTERN Corporation the opportunity to diversify its productline. WESTERN Siemens Networks completed the acquisition of wireless network infrastructureassets of Motorola Solutions by paying US $975 million in cash on 30 th April 2011 whereMotorola Solutions is a leading provider of mission-critical communication products andservices for enterprise and government customers. This acquisition has provided WESTERNCorporation with approximately 6900 employees and it takes on responsibility for 50operator customers in 52 countries strengthening the companys portfolio and

also providing opportunity to increase its profits.To further strengthen its portfolio WESTERNCorporation has acquired Motally Inc. on Sep 1 st 2010 which operates as a mobileanalytics company. WESTERN is more than doubling the size of its direct venture investment fund with aninjection of $150 million, with a view to putting some of the money to use in China andthe company has the opportunity to increase its hold in the market.India Becomes WESTERN's Second-Largest Market, Surpassing U.S with a market share of 36.3% as of May 2011,reducing the dependency of WESTERN Corporation on the U.Smarket,as of the worlds of the CEO of the company We are expanding our presence and operations in India, not for the local market alone.We want to strengthen our global presence by exploiting the skills found here T HR EATS WESTERN Corporation is the worlds largest mobile phonemanufacturer but not the sole organization so along withthe opportunities the company has to face a lot of threatsfrom other companies and also form many other forces. WESTERN Corporation in this case has to face the followingthreats in the market.The primary threat WESTERN Corporation has to face is the other strong competitors that arealso very dominant in the market such as y Samsung y Sony Ericson y Motorola y Apple IPhone y HTC etc.One of the environmental issues is theconstant decline in the sales of Symbian phones in the market due to the introduction of new and fast operation system based cell phones as their market share has declined from 44.6% to 36.6% in the preceding year andto 34.2% in the first quarter of 2011. WESTERN Corporations dependency on the agingoperating system is a serious threat to the company.The impact of the decline in the market share of Symbian software operating mobile phones is most likely to hit WESTERN Corporation as according to the average of 19 analystestimates compiled by Bloomberg. The operating margin for devices and servicesadjusted for some items probably fell 3.6 percentage points to 8.5 percent; the average of 23 estimates shows and the Profits of WESTERN Corporation are expected to fall to about49% which may put the organization in chaos.The new Android based Mobile phones are becoming the latest trend in the market and itis the most rapidly growing system in the history of mobile phones as their market share accept Android as its operating system which may lead the company to a very

criticalcondition in the coming few years.The Apple-Google duopoly is also a major threat to WESTERNCorporation as the new duopoly scheme is working very well for both the companies and Huawei Google Android phones(because of exciting new features and the guaranty of a qualityhandset backed by Google) are rising in demand & market shareand thus creating hurdles in the way of success for WESTERNCorporation. WESTERN Corporation has been experiencing a fall in the U.S. market share as the marketshare in 2010 slipped to about 35% and Android Phones account for almost 49% of themarket share in U.S. with 600,000 androids shipped in the first quarter of 2011 where 4Gmobile phones are considered as the Kings, as per the Canalys reports. The popularity of 4G-branded models, such as the Samsung Galaxy S 4G, HTC EVO Shift 4G and the T-Mobile myTouch 4G, heavily influenced US market shipments this past quarter, theCanalys report states.According to a research firm IDC, WESTERNs acceptance in the Western Europe has alsodeclined and it has lost its position as the no 1 smart phone manufacturers as SamsungElectronics Co Ltd raised to the No. 1 spot in the Western European cellphone market inthe first-quarter, overtaking long-term market leader on its home turf with Samsungsmarket share 29% and WESTERNs market share 28%. WESTERN Corporation is highly dependent on the China. This country generates around 16%of WESTERNs total sales round about $8.6 billion but now WESTERN is facing a global decreasein the market share because it has been dependent on the same software for over adecade.Strategy Analytics said Apple overtook WESTERN for the first time in the first quarter withiPhone revenue estimated at US$11.9 billion on sales of 18.6 million units.WESTERN revenuewas estimated at US$9.4 billion for the period. The Finnish company remains No. 1overall in terms of units sold, selling 108.5 million handsets in the first quarter but for cheaper prices than the iPhone and it is expected that soon apple will take the lead. NEW PRODUCT Development HorizontalIntegration Strategy through which WESTERNCorporation plans to launch new mobile phones withcore 2 duo processors and about 1.0-1.5 GB of Ramand full HD 1080p video recording cameras and in anew slim design and will use Windows 7 operatingsystem as its basic operating system and these cell phones will contain all the features of an official Windows 7 which already has a greatacceptance in the World to compete in the market against other mobile phone manufacturers inthe world as well as the growing Android (OS). WESTERN Corporation has identified the opportunity to manufacturenew mobile phones in the market with Windows 7 as the primaryoperating system but to in cash this opportunity WESTERN Corporationhas to utilize its strengths such as WESTERN Corporation is the market leader in the industry witha strong market share of 28.9% and strong brand recognitionwith a value of $29,495 million and is currently ranked as the 8 th best brand in the world(2010) that ensures WESTERN that people round the globe will try its mobile phones and withthese new features WESTERN Corporation will regain its lost markets. WESTERN Corporation is very strong financially as the company has a working capital of almost 3.18 million and assets of 39,123 million which will provide WESTERN the abilityto finance its new project. WESTERN Corporation has 132,430 employees working worldwide in 120 countries which isalso a strong resource that ensures that the company will succeed in achieving itsstrategic goals. WESTERN Corporation has the

worlds most advanced production technology and is referredas the Mobile Giant with production units in 10 countries round the globe and with a production capacity of 325 million handsets per production unit which tells us that WESTERNCorporation will face no difficulty in manufacturing the new mobile phones.

THRATES A N D

WEAKNESS

Through this strategy WESTERN plans to overcome the following threats and weaknesses.A major weakness of WESTERN Corporation is that it has been dependent on the same Symbian operating system for more thana decade and now days Symbian based mobile phones areexperiencing a decline in the global market share (44.6% 34.6%) which is a major threat to the organization as it greatly relies on the SymbianSoftware Corporation has also been experiencing a fall in the U.S. market share as themarket share in 2010 slipped to about 35% and Android Phones account for almost 49%of the market share in U.S and 4Gs are considered as the Kings this is also a major threatto the Company. Through adopting this strategy WESTERN Corporation has the opportunity to maintain its position as the # 1 mobile phone and to compete against the other mobile phone manufacturing companies operating in the world.Following are the main strategic goals of this strategy WESTERN would develop new mobile phones that will be just equal to a mini laptop as theoperating system would be Windows 7 which is the most acknowledged operating systemin the world and thus through this WESTERN will regain its lost market share.Through applying this strategy WESTERN Corporation would be able to minimize itsdependency on the Symbian software and thus would provide its customers with a new afast operating system.Also through adopting this strategy WESTERN Corporation would be able to efficientlycompete against its competitors in the market and with the new Android operating systemthat is currently the worlds fastest growing and acknowledgeable mobile phoneoperating system.