Advantages and Disadvantages of Acquisitions vs Internal Development_2022年ACCA考试AFM知识点
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【内容导航】
Advantages and Disadvantages of Acquisitions vs Internal Development-收购与内部发展的优缺点
【知识点】
Advantages and Disadvantages of Acquisitions vs Internal Development-收购与内部发展的优缺点
Advantages and Disadvantages of Acquisitions vs Internal Development-收购与内部发展的优缺点
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. |
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注：以上来自Neo老师基础精讲班第29讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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