(i)Following factors should be kept in mind
(a) State of Market Wal Mart should analyse the market whether market is favourable or not.
(b)Risk Involved With every new investment proposal, there is some degree of risk involved which should be analysed before investing.
(c) Return on Investment This is the most important factor which helps in analysing that whether in future investment will result in income or not.
(ii) Wal Mart creates value for customer and society, by providing huge employment opportunities and great customer service. 

The purpose of control is not only to detect errors and defects in performance of work, but also to adopt remedial measures. Without taking corrective actions, control has no meaning. The base of controlling process is taking actions in order to ensure that the actual activities conform to the planned activities.

For example, if actual output falls short of standard output, we take several actions like check the raw material, check the production activities, corrective actions may be taken, analysis of standards reassignment of duties, bring change in the style of production, etc.

Planning and controlling are interrelated and interdependent as follows :
(i) Planning is the basis for controlling Planning is the basis for controlling too. In the absence of plans it is not possible to measure and assess performance. For example, if the output is 500 units, the manager can know whether it is adequate or not only when there is a standard output set up by the planners. Thus, planning provides the base for comparison of actual performance with the budget performance.
(ii) Controlling helps in planning Without effective controlling, activities can not be properly planned. Planning is guided by past experiences and corrective measures suggested by controlling.
(iii) Effective controlling helps in formulation of future plans Controlling helps in revising plans to reap maximum benefits at minimum cost. Controlling ensures improvement in future performance.
(iv) Finding out deviations and cause there of effectiveness of planning can be measured with the help of controlling. Planning is based on fore cast about future conditions. Controlling sets standards and finds out deviations from standards. After that corrective actions are to be taken by controlling function.

Financing decision is concerned with the decisions about how much funds are to be raised from which long-term source,i.e. by means of shareholders' funds or borrowed funds.
Shareholders'  funds include share capital, reserves and surplus and retained earnings, whereas, borrowed funds include debentures, long-term loans and public deposits.
Cost
The cost of raising funds from different, A wise finance manager opt for the cheapest source of finance.
Cash Flow Position
A stronger cash flow position may make debt financing more viable than funding through equity.
Level of Fixed Operating Cost
If a firm is having a higher fixed operating burden like payment of interests, premiums, salaries, rent, etc.then it should avoid financing through debt.This because it will further increase the interest payment burden and the firm can reach an unfavourable position.However, if the firm has lower operating cost, then the firm can borrow funds
Control Consideration  
Issue of more equity may dilute shareholders' control over the business.Therefore, a company afraid of a takeover bid may prefer debt to equity.  

I) Safety
ii) Identify the value which is being emphasized when company declares dividend as per the provisions of the Companies Act.

Rights issue refers to the right of existing shareholders of a company to e subscribe to new issue of shares in proportion to their holding

Four objectives of controlling are as under :
(i) To seek planned results from subordinates.
(ii) To evaluate the progress of the work.
(iii) To detect deviations from the planned activities.
(iv) To find the causes of deviations