Auditing Report on UBER: Corporate Governance, Marketing Strategies, and Financial Analysis

This auditing report provides an analysis of UBER's corporate governance, marketing strategies, and financial performance. It includes a SWOT, PESTLE, and Michael Five Force Model analysis, as well as an evaluation of the company's board of directors, top management, and external environment. The report also covers UBER's internal environment, strategic posture, and recommended strategies for implementation and evaluation.

Running head: Auditing
Auditing
Name of the Student
Name of the University
Author Note

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Executive Summary
The reports how about the company UBER and also show about the different aspects of
company financial as well as other aspects of company. It show about the different duty
which the management is able to perform in the market as well how it is performing in
company activities.

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Table of Contents
Introduction................................................................................................................................5
Current Situation........................................................................................................................5
Current Performance..............................................................................................................5
Strategic Posture.....................................................................................................................6
Corporate Governance...............................................................................................................6
Board of Directors..................................................................................................................6
Top Management...................................................................................................................7
External Environment................................................................................................................9
Natural Physical Environment: Sustainability Issues............................................................9
Societal Environment...........................................................................................................10
Task Environment....................................................................................................................11
Summary of External Environment.....................................................................................13
Internal Environment...............................................................................................................13
Corporate Structure..............................................................................................................13
Corporate Culture.................................................................................................................14
Corporate Resources............................................................................................................15
Marketing.........................................................................................................................15
Finance.............................................................................................................................16
Research and Development..............................................................................................18
Operations and Logistics..................................................................................................19
Human Resource Management........................................................................................20

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Information Technology...................................................................................................20
Summary of Internal Factors................................................................................................21
Analysis of Strategic Factors...................................................................................................22
Situational Analysis.............................................................................................................22
Review of Mission and Objective........................................................................................22
Strategic Alternatives and Recommended Strategy.................................................................22
Strategic Alternatives...........................................................................................................22
Recommended Strategy.......................................................................................................23
Implementation........................................................................................................................23
Evaluation and Control............................................................................................................24
Conclusion................................................................................................................................24
Reference..................................................................................................................................25

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Introduction
Auditing is the process of examine the financial books of company and giving opinion
whether the company financial statement are showing true and fair view or not. Auditor
check different book of company and check whether it had follow all the rules and regulation
while preparing the financial statement or not (Ahn et al., 2015). It takes into consideration
the auditing standard so that it can able to perform the activity of auditing properly in
company financial statement. The report is based upon UBER Company as it shows about the
different aspects of company. It show the corporate governance of company as how it is able
to follow the rules and regulation, it show the company marketing strategies by swot, pestle
and Michael five force model (Armstrong et al., 2015). Lastly it shows about the finance
department as how the company is able to have finance, HRM aspects of company as well the
Information Technology of UBER. It contains all the details of company and how they are
able to play different role in the market.
Current Situation
Current Performance
As per the financial data of company it can be said that they were having huge loss in
carrying their business operation, in 2018 it able to convert its loss into profit. As per the
market share is been consider it can said that it is not having much increase in the value
which denote that the share are not purchased much in business (Ayala 2016). As per the
Earning per share is concern it is very low which show company is not able to meet the
shareholder expectation as the company is not giving proper amount of return upon the
investment.

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Strategic Posture
Company is having mission to became one of the best in the industry and able to
provide their services worldwide but as per the position of the company is seen it not able to
generate much amount of revenue by carrying business activities. It have different amount of
strategies in company business so that it able to make proper amount of activities and able to
expand its business operation (Bhargava, Bafna & Shabarisha 2018). It is having normal
pricing strategies so that each individual is able to adopt the services properly and effectively.
It able to focus upon all type of customer whether rich class or medium class and able to
provide quality service to both type of customers.
Corporate Governance
Board of Directors
The board of member consists of both internal as well as external members. The
internal member in Board is Dara Khosrowshahi, Travis Kalanick and Garrett Camp. The
external members are Ronald Sugar, David Trujillo, John Thain, Arianna Huffington, Wan
Ling, Matthew Cohler, Yasir Al-Rumayyan and Ursula Burns.
The Board of Directors does not hold any share of company as they are not allow to
hold any share of company in which they are acting as directors.
The company is listed and so the share is been traded publicly and anyone who is
interested in investing in company can able to purchase the required amount of shares. The
company is not having any different amount of share it only had one type of share which
contain one share = one vote (Bourgeois, Wierzba & Walker 2016). So it only able to have
the normal type of share, which is generally traded.
The Board member of company is having many different expertises as each member
is highly efficient in their position. They have different expertise as per the requirement of

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business (Cadle, Paul & Turner 2014). Each board member is having highly experience and
able to use their knowledge upon the company management. Many member of Board are
having international exposure and even the company is able to have much international
business operation. Each member in Board have been served for more than 1 year in
company as well as they are able to hold different position in company board.
Each member on Board is able to meet the requirement of company in maintaining the
sustainability policy in company properly and effectively. They have made proper policy so
that the company is able to meet all the requirement of sustainability in company business
activities (Chu 2015). They check each proposal or decision of company in regards of
environment so that it can make sure company is not affecting the environment and able to
carry the business operation properly and effectively.
Top Management
The top management of the company consists of Co-Founder, CEO, and VP of Global
Tax and Accounting. It also has CTO, Chief Product Officer, and Global Operations Analyst.
The management consists of proper expertise as it contains many knowledge people
who are holding different position in the company (DeFond & Zhang 2014). They apply all
their knowledge in company so that it can able to business activities properly. Yes the
company have international expertise and even they able to carry different international
business activities in company.
The top management is able to play a vital role in company business activities as they
take necessary decision in company so that it can able to have proper business. It is the
responsibility of management to make necessary decision so that it can able to reach
company goals and objective properly and effectively. So it can be consider that the company
management is responsible for taking necessary decision in business activities. The company

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is having proper management so that it can able have to make proper amount of strategic and
to meet all the business objective the company have make systematic approach and policy so
it can able to make proper application of its strategies in the company business goals and
objectives (Dimopoulos & Wagner 2016).
Communication is very big aspects of company as it should have proper
communication between the top management and low management and to make sure the
company is having proper activity so to make it the company follow an organizational
structure so that each one can able to meet their requirement properly and effectively . They
able to hold different meeting and one to one session so company is not having any
communication barrier (Dockalikova & Klozikova 2014). The strategies are made taken into
consideration all aspects so that the company is able to meet the requirements properly and
effectively. It make strategies while taking consideration of ethically practices so that the
company does not carry any method which is not proper and can affect the company good
will or any other aspects. The top executive of company is able to fulfil all the requirement
properly and effectively so that the company is able to meet their objective and goals
properly (Du Plessis, Hargovan & Harris 2018).
The company top management is sufficient to know about the company future
activities as it can able to meet all the requirement properly in company. The management is
capable of achieving the business goals and objective properly so this can be said that the
company does not have to change the top management structure as it will able to make proper
utilization of resources and able to meet the required amount of expertise which is been
required in carrying business activities (Eskandari et al., 2015)

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External Environment
Natural Physical Environment: Sustainability Issues
As per the opportunities is been concern there are many opportunity which the
company will able to meet as it can able to expand its business as the customer want to get
more fast service which is not available in normal cab as they are not properly organized so
as the UBER is providing proper organised cab so this will help them to get more number of
business in market (Feurer et al., 2017). It can expand its business as the modern community
is having more usage of smart phone so as the company is based online so it help them to get
more customers as it will available to provide more amount of service to customer more
easily and effectively. It can seen from the economy that there is more amount of disposal
income so the customer will able to spend more upon the can this will help them to increase
or expand their business (Furnham & Gunter 2015).
Each company have to face certain amount of threats will carrying their business
activities so the threats which were there in company is that the customer can easily able to
switch the company as there are many company providing same kind of service so it is hard
for the company to stop customer from shifting in brand, as it have started business by paying
high amount of money to drivers so this make their margin very low so if the company have
to sustain in market than it have to work upon increasing the margin so that it can able to
meet the requirement of business (Gould & Desjardins 2015). There are so many business
where it have so many unorganised cab so to overcome the one company have to carry
different operation which will help them to meet the company requirement properly and
effectively.
Each factor remain same in each region but it impact can be different as in some
region there can be less competitors so this depend upon region to region.

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Societal Environment
As per the economic is concern it can be said that it have helped people by providing
job as in sharing economy many people able to get job in the company so this help them to
gain more customer as they provided more amount business to customers. It able to create
more amount of competition low as it cleared all the unorganized cab services in the
economy (Greer 2018).
The technology is been concern it have advanced technology as the company is
working in an online portal so it should have to maintain a high level technology so that it
able to meet all company requirement properly and effectively. As if the company will have
proper amount of technology than it will able to provide better service to the drivers and they
will able to carry business operation more effectively in business (Griffiths 2016).
As per the political and legal aspects is been concern it can said that it become very
difficult for the company to cope up in economy as many government does not able to allow
them as it able to have a sharing economy which is very hard for the government to judge as
in this it have to check properly the amount of tax which is to be paid by the individual who
are working in sharing economy (Groomer & Murthy 2018). As there are many other local
taxi provider so it was hard for government to come up with cab service so UBER have faced
many problems to start their business in different economy conditions. As per legal is
concern company have to meet up many regulation so that it can able to meet up the legal
proceeding properly and it also have to that many wrong image of company was there so it
become hard for the business to run it smoothly in such factors (Gürel & Tat 2017).
As per the social is been concern it can be said it help the customer to reach their
destination more easily and effectively as it bring the cab facility within the hand so this help
them to overcome the problem so waiting so this will help them to get more number of

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customer in company. It able to gain it brand loyalty upon two things as it able to provide
best quality of service in cheap price so as the company is charging less amount of price so it
will help them to reduce the customer reduction rate in the business (Hall 2015).
The forces which are mention above are can be different in other region also as it will
directly depend upon the region economy and market structure. So if the company is able to
carry business activities in different region it have to face the problem as per the region in
which it is carrying business (Hamilton-Hart & Stringer 2016).
Task Environment
There are many forces which drive competition in market and it is the responsibility
of company management to make sure to look over those force carefully so that it can able to
meet up the forces effectively. So the force as per UBER is shown below:
Threats of New Entry - It lack new entry as any new firm can easily able to enter in the
market and provide the service in less price so this will directly affect the company financial
position and also it will decrease the company overall profit. As the new firm does not have
to spend much because all the research are done by UBER so this will help them to start the
business more easily and effectively (Hishe, Asfaw & Giday 2016).
Bargaining Power of Suppliers - The company is not able to own the car so it have to
outsource the same as it is not owing the car so it will tough for the company to do the
bargaining so the driver or suppliers will able to have high force of bargaining so it will also
affect the company overall profit and also company have to agree with the term and
conditions given by the cab owner so it can able to run the business operation smoothly
(Jaligot et al., 2016).
Substitute in Market – The industry in which the company deals is having high number of
substitute as the local taxi are the closed substitute so this all can easily able to do customer

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retention in the company as if there are providing same services in cheap rate than
automatically customer will shift their demand to other company (Kampanje 2014).
Bargaining Power of Customers – The customer bargaining power is very much high as the
customer not use it on a regular basic, it only used when they some urgent work. It even the
switching cost from UBER is also very low as it does not charge any fees for registration so if
the customer will think they can easily able to shift their demand to other services provider
(Kauškale & Geipele 2017).
Competition in Market – The main competitors of UBER is LYFT, as they provide similar
service so it can directly affect the company revenue and also the suppliers also impact the
business directly as if the company does not able to fulfil their requirement than it will not
able to run business operation smoothly and effectively (Knechel & Salterio 2016).
Relative Power of Government and Union – The company business also get affected by the
changes in government rules and regulation as if the government have changed any policy in
regards of sharing economy than it will also affect the company business operation and also
as the company is giving cab services so it is affecting the business of local cab so it can be
there that the Union also affect the company as it is affecting their business operation so it
have to carry business operation properly so that it does not have any problem with Union
(Leiber, Stensaker & Harvey 2018).
The key factor which is affecting the company operation is that as there are so many
company which are providing same kind of services so if it does not able to provide the
service at low cost than it may lose the position in market and as a result it have to suffer
huge business loss. As per the opportunity is concern company can able to expand its
business easily as it is based upon the online portal which is been access by each individual,

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so this will help them to meet the business requirement easily and effectively (LEYVA et al.,
2018).
Summary of External Environment
Internal Environment
Corporate Structure
The corporate structure of company is good as it is able to do proper utilization of
organizational structure which should be used by the company to carry its business operation.
The company is having both centralized as well decentralized authority as in some matter it
have made separate department so that it can able to achieve the business goals more easily
and effectively in company business (McDONALD 2016). It contain all the department
which carry their business operation as per the company needs so it can be said it is organised
as per the different functional operation which help them to overcome all the problems which
are been faced in carrying the business activities in company business structure (Menga et al.,
2015).
Yes the structure of company is been understand by every individual who is working
in company or connected with the same. The company organizational structure is been made
taking into consideration about the different mission and vision of company objective. It is

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been made so that the company will able to meet their goals and objective properly in
business and also so it will able to have a smooth flow of business and able to carry the
business operation more smoothly and effectively (Mkude & Wimmer 2015).
Each company which is working in same industry have to follow the same
organizational structure so as per UBER is been concern it is seen from the LYFT is both are
having similar corporate structure in company business and also it can be said that both are
able to form same type of organizational structure in carrying company business activities.
Corporate Culture
The corporate culture which is been there in the company is made so that it can able
to meet the company shareholder expectation properly and also it will help the company to
meet the requirement of company vision and mission in carrying the business activities
properly and effectively (Moreno-Izquierdo, Ramón-Rodríguez & Perles-Ribes 2016). It able
to maintain the expectation which is there by the individual in related to the company
business.
The company corporate culture is been made in such a way that it will able to meet
the vision and mission of company easily. The corporate culture is the base which help the
company to reach near to its vision and mission easily.
Company is able to meet all its culture and sustainability responsibility as the
corporate culture helps the company to carry it business while taking into consideration of the
environmental factor so that it can able to minimize the affect of its business activities and
able to fulfil company responsibility (Mudambi & Puck 2016).
Company have made their strategy as per the international affect so this will help the
to see the other entire factor which are there as it should check the UBER performance and
the quality of service which is been provided by the company business. It able to make

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strategies so that it can able to meet any changes which have come in business activities, it
make sure to be ready to meet the changes in business situation and able to sustain in carrying
company business properly and effectively (Porter & Kramer 2019).
The company is able to have a diversity of background in regards of employee taking
consideration while adding them in company corporate structure.
The company have universal corporate culture in company so it takes consideration
all the norms and value of each region in which the company is carrying their business
operation effectively (Power & Gendron 2015). It keeps on track about the factor which
should be taken into consideration while carrying the business activities properly in each
business operation.
Corporate Resources
Marketing
As per the company is been concern it can be said that the company is having a clear
mission and vision and able to perform well in the market. As per the mission of company is
been concern it is to connect people who need more comfort ride and also to provide more
income to the drivers who are working under UBER (Prasad & Warrier 2016). As per vision
it want to become top in the list of the industry and want to gain more brand loyalty in
carrying company business.
As per the company budget and performance is consider it was facing a bit problem in
making the start-up run successfully but at same time it able to manage the same while
carrying business operation more easily and effectively. It able to meet it mission as now it
able to provide add the people across the world with their customer service and also it able to
meet the requirement properly and effectively (Rosales et al., 2017).

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The trend which can be emerge is that as per the years are going the company is able
to have an increase in its marketing mix. The performance has been increase in coming years
as it able to meet the requirement and expectation of customer, it even able to have proper
amount of goodwill which will help the company to meet the requirement properly and also
able to have increase in business in coming future events. It support all the analysis which is
been done in regards of past and future event and also how to overcome the barrier in
company financial statement (Samsatli, Samsatli & Shah 2015).
The company is having similar marketing mix as per the industry norms even the
company competitors as each follow similar type of marketing mix in order to carry proper
business activities. The marketing manager are carrying their duty properly as they check
each product segment which are available so that the company will able to manage any
changes which have come in regards of financial statement (Sandvig et al., 2014).
Marketing manager have to make strategy as per different region as each region is
able to have proper type of rules and regulation so to meet all the region requirement UBER
have make different strategy so that it able to meet the requirement properly and effectively
in company business. It have to consider the sustainability factor so that the company is able
to make proper marketing strategies and also if the company is able to meet the
environmental factor it have to meet all the requirement of corporate responsibility of
company. The role which is been carried by marketing manager in company strategic is that it
have to do many amount of research of the market and as per the condition of market it have
to make proper decision and on base of it make business strategic so that the company will
able to meet it vision and mission properly and effectively.
Finance

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The company is not having much amount of finance as it was going in loss in starting
years but it have managed to meet the expectation of customers as a result it able to gain
profit in 2018 which help the company to turn the loss into profit and that also made them
strong financially. As per the analysis of company it can be seen that it is shown in the budget
and performance of company as it show all the analysis and accounting of each transaction
properly and effectively in the company business (Sarsby 2016). The consistency is there in
company business as it able to keep upgrading the factor which are there in company so that
it can able to meet the requirement of company properly and effectively in company business.
As per the company statement it can be said that it able to manage the trend of profit
is increasing which is a good sign for the company as it able to have an increase in company
total revenue. There will be less amount of revenue so to overcome all the company problem
it have to stick with its mission and vision so that it able to meet company goals and objective
properly and effectively. As per the past performance is consider it was not having ,much
amount of revenue or income as it was not able to hold good position in company business so
to overcome that it have to maintain a proper amount of base which will help the company to
make their performance more better in future events (Savino, Manzini & Mazza 2015). The
finance help the company to overcome any financial problem which is been faced by
organization properly and effectively.
As per the comparison of company is been consider UBER is not able to reach out the
business structure of its competitors as it was not able to earn sufficient amount of income
from carrying its business activity (Shaner 2019). The managers of company is able to
manage the company better and able to fulfil the requirement of company as it able to know
how much the company is able to require finance and it able to meet them with the same
amount of requirement and even it able to meet the proper composition which the company
should have in order to carry its business operation.

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Company have to check each region finance background so that it will able to have
proper knowledge of company accounts and able to meet the requirement properly and
effectively (Song, Sun & Jin 2017). The role which the finance manager plays is that it able
to know the need of finance in the company and as a result it able to manage the company
and also it able to maintain the composition of company in regards of debt and other aspects
so that it able to meet properly the requirement of finance in company.
Research and Development
AS per the research and development is consider it can be said that the company is
able to do proper amount of research as it require advanced technology so to meet the
requirement properly and effectively company is doing more research so that it can able to
meet the business requirement properly and effectively. The profit has been increase in
current year so this show that the company is able to meet properly all the requirement in a
proper and effective manner (Suh 2014). As per the technology is concern it help the
company to able to meet all the standard which are there as it help the company to know
more about the corporate scale as how it should able complete the corporate structure or not.
Yes research and development help the company to gain an advantages over its competitors
and also it help them to gain in the market structure so that it able to earn more amount of
revenue in company financial business.
The return which the company is getting that it able to meet the requirement more
properly as well as it able to generate more amount of revenue, in carrying business activities
in company accounts (Tadesse & Fayera 2018). The company does not have any have such
transfer as it is an service industry which gives different types of services so it does not have
to deal with the product difference as it is not required by company business activities.

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As per the company is consider it have done the outsourcing of research and
development so that it can able to meet all the requirement of company for which the research
is been made, they are also thinking to go for flying car in future and for that it have spend
much amount of money so that it can able to meet the vision of company (Tricker & Tricker
2015).
The company did research on a general company basic and not upon the region so the
research and development which is there should not be affected as it have changed the overall
profit of company and not only one particular activity in company business. Research and
Development is done so that the company is able to meet its sustainability approach properly,
so that it can able to complete all the requirement of sustainability easily and effectively.
Operations and Logistics
As per the operation and logistics is been concern company is having an proper
amount of channel in which it able to meet all the requirement of business. As per the UBER
operation is consider it carry its business activities in more than 760 countries and in both
domestic and international. It does not have proper amount of storage of raw material as it
does not do the Inbound Logistics because it able to have the outsourcing facility of the raw
material which is been required in company business activity (Wang, Li & Li 2014). As per
the company operation it consider it is very simple as first the person have to Request the ride
by adding the details of the trip, after that it have to seat in cab and complete it ride and lastly
it have to pay for the same. So this is a very simple operation of UBER and it carries its
activities by this simple method of application (Yermack 2017). The company work in
service industry, usually service industry does not have proper amount of value chain analysis
and Outbound Logistics in company business activities.

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The company have different people who plays different role in carrying business
activities as it able to fulfil the business requirement as if each individual play an important
role in carrying business activities so if individual able to meet their responsibility than it will
able to complete the goals and objective of company. The company manager is able to meet
all the requirement as it able to do proper amount of analysis which will help them to know
the value chain analysis properly and effectively which will help them to overcome any
problem they will face while carrying their business activities.
Human Resource Management
The company Human Resource policy is that it able to appoint as per the need and
requirement by company business so that it able to meet the company requirement properly
and effectively. The human resource management does not able to reflect from the budget
and performance as it is a internal matter and so the company does not disclose all it internal
human resource policy in public (Zhao et al., 2016). The company is able to get more amount
of advantage as it take consideration the recruitment so if the company is getting proper
quality of employee than it will able to meet the goals and objective of company easily and
effectively.
As per the Human Resource Manager is consider it able to meet the company business
so that it can able to meet the company requirement properly and effectively in company
business. The company is able to have the Human Resource Planning inbound as it able to
have proper amount of expertise in company so this also save company cost as well as it help
them to get efficient individual which will help them to achieve the goals and objective
properly in company business.
Information Technology

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Company is based in service industry so it is objective is to meet with the latest
technology so that it able to meet the company goals and objective properly and effectively in
company financial statement. The details of company technology are not been found from the
budget and performance so that the proper of details can be given from the report.
The technology database is there which help the company to carry all its business
activity properly and effectively as UBER is having only online portal so it have to be on
advance technology so that the company is able to have proper flow of business activity in
company financial activity.
The Information Technology is based on online so each individual have to use
internet so that it can able to meet the requirement of application and also the internet is been
needed by company and the customer who are using the online portal because without the
internet company will not able to give proper service to customers and also it will not able to
meet the proper requirement of customers. The manager checks whether the portal in which
the company works is having no problem and the company is able to provide better quality
service to its customer.
Summary of Internal Factors

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Analysis of Strategic Factors
Situational Analysis
Review of Mission and Objective
The company is having proper mission and vision which will help the company to
reach its goals and objective properly so it is not necessary for company to change its mission
and vision as with the old vision and mission it able to meet all the goals and objective and
even it able to expand its business operation in more countries as well it able to increase its
business operation in international market.
Strategic Alternatives and Recommended Strategy
Strategic Alternatives
As per UBER is concern it should stick to its strategy as with these strategy it able to
meet all the goals and objective which are been made by the company to meet. In regards of
strategy company can make different strategy as per their requirement as it can able to go
with the SWOT Analysis or PESTEL Analysis, Michael Five Force Model. So each help the
company to know the internal and external environment of company market so it is with the
management that in which strategy it able to meet it business strategies. As if the company it
making any strategies than it has to take many things into consideration which will help them
to get proper and effective strategies that will help the company to achieve their business
goals and objective easily and effectively.

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Recommended Strategy
As per strategy which can be said to the company is that it can go for small scale
merger so that it can able to decrease the competition which is there in market as well as it
will able to have an expansion of its business structure. If it go for small scale acquisition
than it will not require more amount of capital investment as well as it also does not require
more formality and by taking small scale it can also able to gain an advantage upon the
competitors as it will able to get more number of customer which is lacking in competitors
company.
Implementation
Company should able to appoint the expert who can able to meet all the process from
which it can able to create a marketing strategy. It should make Total Quality so that UBER
will able to meet it quality service as well as it will help the company to increase it quality
service properly and effectively.
The strategic management is made should be properly implied in company financial
statement, the strategic should be flexible so that the company will able to implement it
properly and can be applied easily in the top management process.
It should make with new standard as well as old standard so that the company is able
to meet the strategic requirement of company so that it will help the company to run the
business more effectively and easily in company business.
Evaluation and Control
The performance of company can be pre-planned so that it will help the company to
know how it will affect the company as well as it will help the company to achieve its
business objective. Company should have proper information in regards of management so

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that it will help the company to know how it have to make proper strategy as well as it have
to make the company to reach its goals and objective.
Company should use proper amount of standard so that it will able to have proper
marketing strategies so that it will able to meet company goal and objective properly and
effectively.
Conclusion
The report show about the company UBER as it shows about different aspects of the
company. it show about the company as how it able to manage its business operation properly
and effectively. It conclude about the current performance of the company as how the
company is able to manage it business operation. It also show about the company
composition in regards of corporate governance as it show about the company board of
directors and also top management of company. It also show about the company SWOT
Analysis, PESTEL Analysis and Michael Five Force Model. Lastly it show about the
different corporate structure as well as corporate culture of company which help to know how
the company is been performing in the market as well as it show the different strategies in
company financial statement.

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Auditing
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