Advantages and Disadvantages of Acquisitions vs Internal Development_2022年ACCA考試AFM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-28 09:38:51

有時(shí)候，你必須一個(gè)人走，這不是孤獨(dú)，而是選擇。距離9月ACCA考試越來越近，大家要盡快調(diào)整學(xué)習(xí)狀態(tài)，制定能夠落地的學(xué)習(xí)計(jì)劃，熟練掌握各科目知識(shí)要點(diǎn)，盡快拿下acca證書。今天東奧小編為大家整理了AFM科目知識(shí)點(diǎn)，讓我們從基礎(chǔ)出發(fā)，快快學(xué)起來吧。

【內(nèi)容導(dǎo)航】

Advantages and Disadvantages of Acquisitions vs Internal Development-收購(gòu)與內(nèi)部發(fā)展的優(yōu)缺點(diǎn)

【知識(shí)點(diǎn)】

Advantages and Disadvantages of Acquisitions vs Internal Development-收購(gòu)與內(nèi)部發(fā)展的優(yōu)缺點(diǎn)

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(shí)光寬厚包容一切過錯(cuò)與不堪，風(fēng)平浪靜，黑色的水面，在密不透風(fēng)的黑暗里，靜默著穿過每個(gè)人的生命不動(dòng)聲色。以上就是東奧小編為大家整理的AFM科目考試知識(shí)點(diǎn)了，距離9月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。

注：以上來自Neo老師基礎(chǔ)精講班第29講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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