學(xué)習(xí)ACCA課程是了解國(guó)際財(cái)會(huì)知識(shí)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(shí)點(diǎn)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？
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”
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.
如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
