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

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

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【內(nèi)容導(dǎo)航】

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

【知識點(diǎn)】

Advantages and Disadvantages of Acquisitions vs Internal Development-收購與內(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.

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注：以上來自Neo老師基礎(chǔ)精講班第29講

(本文為東奧會計(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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