The resources and competences of the Next Plc is gained best by the following strategies in its business operations by developing and improving the ranges of products of Next Plc success which is reflected in whole sales performance. Next Plc increases the Next Directory customers and their average spending. The competences of Next Plc are to maintain the financial strength of the group through financing structure and an efficient balance sheet. Cancelling and purchasing the shares of Next Plc when its earnings enhance the shareholders interests. Profitability increases Lipsy selling and Next retail space. New appraisals of store must meet the financial criteria demands before the investment is made and the success is measured by evaluating contribution of sales and gained profit against rewarded targets. Next Plc manages net and gross margins by better sourcing of product, efficient stock levels management, working capital and continuous cost control.