It is not easy to link Dell’s use of the Internet and e-commerce directly to its financial
performance, which is influenced by a wide range of factors. However, there is evidence of a
statistically significant relationship between operational performance indicators (such as
inventory turnover and customer satisfaction) and sales and profit performance in the PC
industry (Smith, 2000). Thus, if linkages can be found between e-commerce and operational
performance, these would imply a connection to overall company performance.