Types of Synergy是什么_2023年ACCA考試AFM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-03-14 09:24:17

沒(méi)有失敗，只有暫時(shí)停止的成功。acca證書(shū)含金量比較高，但考試科目多，難度大。同學(xué)們需要制定能夠落地的學(xué)習(xí)計(jì)劃，熟練掌握各科目知識(shí)點(diǎn)。今天為大家整理了AFM科目Types of Synergy(協(xié)同作用的類型)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Types of Synergy-協(xié)同作用的類型

【知識(shí)點(diǎn)】

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(shí)點(diǎn)了，距離2023年6月份acca考試時(shí)間已經(jīng)越來(lái)越近，同學(xué)們需要盡早完成報(bào)名繳費(fèi)。

注：以上來(lái)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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