Hunan Wiltshire Group's Acquisition Of On Shaoyang Pharmaceutical Cost

The enterprise merger and acquisition is the enterprise expands the scale, the enhancement competition strength important method. Along with economical globalization and market globalization unceasingly thorough, the market competition degree intensifies day by day, the enterprise merger and acquisition behavior is increasingly fierce. But in the merger and acquisition tide which surges wave upon wave, the merger and acquisition activity presents the very high failure rate actually, when analysis merger and acquisition defeat factor, the massive research indicated the enterprise neglects the merger and acquisition cost the discussion and the research, in the merger and acquisition has not carried on the cost control and the inspection is effectively its defeat primary cause. Therefore, in current domestic is in vogue the merger and acquisition time, enhances the merger and acquisition success ratio, reduces the merger and acquisition defeat the loss which creates to the enterprise, studies the enterprise merger and acquisition cost question to have the necessity very much .The paper take the cost as a breakthrough point, moved three stage costs to the enterprise merger and acquisition the formation reason and the integrant part has carried on the beneficial discussion and the research, and unified the Hunan Wilt merger and acquisition Shaoyang medicine limited company case, how elaborated systematically strengthened the merger and acquisition cost management, the control and the inspection, and through the establishment certain mathematical model and the concrete inspection target, came the cost implementation effective monitoring which produced to the enterprise merger and acquisition activity, provided in the theoretically instruction and the technical support for the enterprise merger and acquisition.This article believed that, enterprise's merger and acquisition cost by the transaction cost, the conformity cost and the recessive cost three major part is composed, in analyzes it to form the reason fully in the foundation, its may use certain mathematical model and the inspection target carries on the decomposition, the inspection and the active control. The merger and acquisition cost can reduce, the merger and acquisition risk may guard against.