The concept of value chain can be applied to the entire supply chains and the distribution networks. In order to evaluate the competitive advantages, strengths and weaknesses of a firm the firm must be first divided into segments of value generating activities which is referred to value chain analysis. The main objective of value chain analysis is to offer the customer a level of service that exceeds the value of cost activities and generating high profit margins.We can classify the infrastructure of Next into two categories; hard infrastructure and soft infrastructure. The hard infrastructure would include the transport structure, energy infrastructure, waste management infrastructure and communications infrastructure. The soft infrastructure includes their production locations and the retail outlets.HR structure of Next is very flexible and reflects the immediate needs of the market. HR department allows its employees to carry out their operations smoothly and deliver quality results. The hiring is done through many different channels but mostly through job advertisements. Next aims to maintain its technological knowledge at a lower price than their competitors. Activities are planned to protect the knowledge base of Next and to manage the processing of information.Next finds vendors and suppliers who deliver the best quality of raw material at the lowest price possible. Procurement department also negotiates with the timings and the payments of the deliveries. They employ the Just in Time (JIT) process which enables them to keep a minimum level of inventory. They purchase through a bidding process. All the bids are evaluated and whichever seems the best is selected.