Types of Synergy（協(xié)同作用的類型）是什么_2022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2022-06-21 09:22:16

能付出人所不能付出，就能得到人所不能得到；能忍受人所不能忍受，就能成就人所不能成就。ACCA考試科目比較多，分F階段和P階段，備考的過(guò)程中同學(xué)們一定要熟練掌握各科目知識(shí)要點(diǎn)，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(lái)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.

控制他人不是辦法，成長(zhǎng)自己才是力量。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(lái)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(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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