Types of Synergy是什么_2023年ACCA考試AFM知識點
沒有失敗,只有暫時停止的成功。acca證書含金量比較高,但考試科目多,難度大。同學們需要制定能夠落地的學習計劃,熟練掌握各科目知識點。今天為大家整理了AFM科目Types of Synergy(協(xié)同作用的類型)相關知識點,準備參加考試的同學們來看看吧。
【內(nèi)容導航】
Types of Synergy-協(xié)同作用的類型
【知識點】
Types of Synergy-協(xié)同作用的類型
Types of Synergy-協(xié)同作用的類型
Revenue synergy
? Higher revenues may be due to sharing customer contacts and distribution networks or increased market power.
Cost synergy
? This may result from being able to negotiate better terms from suppliers, sharing production facilities or sharing Head Office functions.
Financial synergy
? Examples include: a reduction in risk due to diversification (this assumes shareholders are not already well diversified), a reduction in the tax paid by two firms combined (losses in one firm reduce the tax paid by the other), or when a firm with excess cash acquires a firm with promising projects but insufficient capital.
生活的道路一旦選定,就要勇敢地走到底,決不回頭。以上就是為大家整理的AFM科目考試知識點了,距離2023年6月份acca考試時間已經(jīng)越來越近,同學們需要盡早完成報名繳費。
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(zhuǎn)載)