ACCA考試中心學(xué)員要掌握的知識(shí)點(diǎn)有很多，在課程學(xué)習(xí)的過(guò)程中，學(xué)員要重視課程學(xué)習(xí)的過(guò)程。那么，ACCA考試MBO 的優(yōu)缺點(diǎn)怎么去學(xué)習(xí)？

MBO 就是由原公司管理層來(lái)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(lái)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 costs 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 managers 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 mab 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(wèn)題；難以確定一個(gè)合理的收購(gòu)價(jià)；很難說(shuō)服員工改變他們現(xiàn)在的工作習(xí)慣；現(xiàn)金流不充足,無(wú)法滿足設(shè)備更新?lián)Q代的融資需求；維持原員工的養(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；缺乏使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 of key employees if the company moves geographically, or wage ?rates are decreased too far, or employment conditions are unacceptable in other ?ways

8) Maintaining continuity of relationships with suppliers and customers

9) lack new ideas to rejuvenate the business

ACCA知識(shí)點(diǎn)的學(xué)習(xí)幫助學(xué)員更好的去理解課程的內(nèi)容，因此學(xué)員在學(xué)習(xí)的時(shí)候要找到適合自己的課程。ACCA課程的學(xué)習(xí)是幫助學(xué)員更好理解課程的關(guān)鍵。

ACCA的相關(guān)內(nèi)容就介紹這么多，更多ACCA內(nèi)容可以持續(xù)關(guān)注融躍教育官網(wǎng)，或者在線留言一起學(xué)習(xí)與探討！