Wal-Mart Wal-Mart employs 1.8 million people worldwide through more than 3,800 stores in the United States and more than 2,600 stores in other countries. The March 22, 2006, grand opening of the new Supercenter in Beaumont, California, was a milestone for Wal-Mart, marking 2,000 Supercenters officially open across the United States. The first Supercenter, featuring a complete grocery department along with the 36 departments of general merchandise, opened in 1988. In addition to having more than 2,000 Supercenters today, Wal-Mart has approximately 1,200 general merchandise stores, nearly 600 SAM’s CLUBS

(membership warehouse clubs), and has recently launched over 100 small neigbhorhood grocery markets.

1. What business factors does Wal-Mart need to consider in deciding to launch a new store?

2. How can management accounting information be used to help plan, control, and evaluate the new store?