ACCA考試的重點(diǎn)是對(duì)知識(shí)點(diǎn)的記憶及運(yùn)用，學(xué)員若是能夠有好的學(xué)習(xí)方法去掌握知識(shí)點(diǎn)是很重要的。ACCA AFM知識(shí)點(diǎn)有很多，其中學(xué)員需要掌握一些關(guān)鍵點(diǎn)。ACCA AFM知識(shí)點(diǎn)MBO的優(yōu)缺點(diǎn)是什么？戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”
ACCA AFM知識(shí)點(diǎn)內(nèi)容有很多，學(xué)員需要掌握其中的要點(diǎn)才可以。ACCA課程學(xué)習(xí)是幫助學(xué)員豐富自身的關(guān)鍵，同時(shí)也是考試的關(guān)鍵。那么，ACCA AFM知識(shí)點(diǎn)MBO的優(yōu)缺點(diǎn)是什么？
MBO 就是由原公司管理層來買公司全部或部分業(yè)務(wù)。如果售賣業(yè)務(wù)不可避免，那么對(duì)于維持和原公司其他部門的關(guān)系來看，是zui好的一種方式。
優(yōu)點(diǎn)：MBO 成本較低，不用花錢做廣告，公開招標(biāo)，或者資產(chǎn)一個(gè)個(gè)單獨(dú)賣；收錢也比較快；管理層和員工的抵制較少；價(jià)格較好，原員工和管理層了解這些
資產(chǎn)的價(jià)值；管理層對(duì)生意有較好的理解。
1） MBO cost may be less compared with other forms of disposal such as selling individual assets of the division or selling it to a third party.
2） It may be the quickest method in raising funds compared to the other methods.
3） There would be less resistance from the management and employees making the process smoother and easier to accomplish than if both divisions were to be closed down.
4） It may offer a better price. The current management and employees possibly have the best knowledge of the division and are able to make it successful.
Therefore they may be willing to pay more for it.
5） Managers have detailed knowledge of the business and its operations.
缺點(diǎn)：稅務(wù)和立法問題：難以確定一個(gè)合理的收購價(jià)；很難說服員工改變他們現(xiàn)在的工作習(xí)慣；現(xiàn)金流不充足，無法滿足設(shè)備更新?lián)Q代的融資需求；維持員工的養(yǎng)老金計(jì)劃；如果引入 VC 的資金，那么會(huì)有 VC 的人擔(dān)任董事會(huì)代表，參與管理；如果公司遷址，或者工資調(diào)整，或者工作環(huán)境變化等，核心人員會(huì)流失；維持目前的供應(yīng)商和客戶關(guān)系；缺乏是公司充滿活力的新構(gòu)思。
1） Tax and legal complications
2） Difficulties in deciding on a fair price to be paid
3） Convincing employees of the need to change working practices
4） Inadequate cash flow to finance the maintenance and replacement of tangible fixed assets
5） The maintenance of previous employees’ pension rights
6） Accepting the board representation requirement that many sources of funds will insist upon
7） The loss if key employees if the company moves geographically, or wage rates are decreased too far, or employment conditions are unacceptable in toher ways
8） Maintaining continuity of relationships with suppliers and customers
9） Lack new ideas to rejuvenate the business
ACCA名 師精講長(zhǎng)線班，涵蓋該科目基礎(chǔ)班、習(xí)題班、沖刺班，搭配模擬機(jī)考。課程滿足各階段的學(xué)習(xí)需求，夯實(shí)基礎(chǔ)、提分逆襲，讓備考更輕松，助力一次通 關(guān)。
