ACCA考试的重点是对知识点的记忆及运用，学员若是能够有好的学习方法去掌握知识点是很重要的。ACCA P4知识点有很多，其中学员需要掌握一些关键点。ACCA P4知识点MBO的优缺点是什么？
ACCA P4知识点内容有很多，学员需要掌握其中的要点才可以。ACCA课程学习是帮助学员丰富自身的关键，同时也是考试的关键。那么，ACCA P4知识点MBO的优缺点是什么？
MBO 就是由原公司管理层来买公司全部或部分业务。如果售卖业务不可避免，那么对于维持和原公司其他部门的关系来看，是zui好的一种方式。
优点：MBO 成本较低，不用花钱做广告，公开招标，或者资产一个个单独卖；收钱也比较快；管理层和员工的抵制较少；价格较好，原员工和管理层了解这些
资产的价值；管理层对生意有较好的理解。
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.
缺点：税务和立法问题：难以确定一个合理的收购价；很难说服员工改变他们现在的工作习惯；现金流不充足，无法满足设备更新换代的融资需求；维持员工的养老金计划；如果引入 VC 的资金，那么会有 VC 的人担任董事会代表，参与管理；如果公司迁址，或者工资调整，或者工作环境变化等，核心人员会流失；维持目前的供应商和客户关系；缺乏是公司充满活力的新构思。
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考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！
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