Advantages and Disadvantages of Acquisitions vs Internal Development_2022年ACCA考試AFM知識點
有時候,，你必須一個人走,， 這不是孤獨,，而是選擇,。距離9月ACCA考試越來越近,，大家要盡快調整學習狀態(tài)，制定能夠落地的學習計劃,，熟練掌握各科目知識要點,，盡快拿下acca證書。今天東奧小編為大家整理了AFM科目知識點,，讓我們從基礎出發(fā),，快快學起來吧。
【內容導航】
Advantages and Disadvantages of Acquisitions vs Internal Development-收購與內部發(fā)展的優(yōu)缺點
【知識點】
Advantages and Disadvantages of Acquisitions vs Internal Development-收購與內部發(fā)展的優(yōu)缺點
Advantages and Disadvantages of Acquisitions vs Internal Development-收購與內部發(fā)展的優(yōu)缺點
Advantages of acquisitions | Disadvantages of acquisitions |
Speed An acquisition allows a company to reach a certain optimal level of production much quicker than through organic growth. | Acquisition premium When a company acquires another company, it normally pays a premium over its present market value. Too large a premium may render the acquisition unprofitable. However, this may be offset by a takeover target being undervalued. |
Benefit of synergies An acquisition may create synergies (extra cash flows). These are discussed later. | Lack of control over value chain Assets or staff may prove to be lower quality than expected. |
Acquisition of intangible assets A firm through an acquisition will acquire not only tangible assets but also intangible assets, such as brand recognition, reputation, customer loyalty and intellectual properly property, which are more difficult to achieve with organic growth. | Integration problems Many acquisitions are beset with problems of integration, as each company has its own culture, history and ways of operating, and there may exist aspects that have been kept hidden from outsiders. These are discussed later. |
時光寬厚包容一切過錯與不堪,，風平浪靜,，黑色的水面，在密不透風的黑暗里,，靜默著穿過每個人的生命不動聲色,。以上就是東奧小編為大家整理的AFM科目考試知識點了，距離9月份ACCA考試時間已經越來越近,，大家一定要合理安排好自己的備考時間,，制定好學習計劃，爭取順利上岸,。
注：以上來自Neo老師基礎精講班第29講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用,，禁止任何形式的轉載)
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