ACCA考試Diversification怎么理解？

學(xué)習(xí)ACCA課程是了解國際財會知識的途徑，很多ACCA學(xué)員為了提升自己而為去努力掌握ACCA考試的內(nèi)容。ACCA考試知識點較多，但是學(xué)員若是認(rèn)真去學(xué)習(xí)，很快能夠全部掌握。今天融躍小編給大家一起分享，ACCA考試Diversification怎么理解？

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A parent's ability to add value through its resources and competences determines whether it should diversify in a particular direction. Diversification may be either related to the product or unrelated to the product.

1 Advantages of Diversification

Economies of scale may arise through synergy (e.g. in marketing, operations, investment, management, etc);

Corporate managerial capabilities may be expandable (e.g. Virgin);

Increased market power through cross-synergy;

Ability to cross-subsidise, allowing parents to use the surpluses of one product to benefit the company and customers in the short term.*

Diversification due to environmental change;

Risk spreading; and

Expectation of powerful stakeholders including powerful managers.

2 Disadvantages of Diversification

Time and costs involved in top management at the corporate level trying to ensure that the benefits are achieved through sharing or transfer across business units; and

Difficulty for SBU managers to adapt to corporate-wide policies (strategies), especially when they are rewarded on the basis of performance of their own business unit.

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