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What is Mergers, Acquisitions and Corporate Restructuring ?

WHAT IS MERGERS ? Image By:- iPleaders Blog.com Introduction to Mergers The merger refers to combining two or more companies into one companioning   two or more companies into one company. It can either be done by merging of one or more companies into the existing company or framing a new to the existing company or framing a new company by merging two or more existing company. The word 'amalgamation is used for the merger by the Income Tax Act, The merger is done in the following two types: ·     Merger by absorption:- Combining two or more companies into the existing company are known as absorption. In this merger, one company loses its entity and goes into liquidation and all other companies remain the same. For example, there are two companies A Ltd. and B Ltd., company B Ltd. is merged in the assets and liabilities of company B Ltd will be acquired by company A Ltd. and company B Ltd. will be liquidated. For example, in India, ther...

STRATEGIC DECISION MAKING

Introductions Strategic Decision Making Meaning and Definition of Strategic Decision Making The act of selecting between two or more options is known as a decision. A strategic decision is a chosen alternative which influences the major factors that decide whether the organisation's strategy is successful or not. In contrast, a tactical decision influences the daily execution of steps involved in the attainment of organisational strategic goals. Strategic decisions are defined as the decisions which are related to the entire working environment where the firm operates its resources, the people who form the firm and the relationship between the two. The process of choosing the best alternative from the prevailing conditions for making the decisions which provide long-term impact on the organisational performance is referred to as "strategic decision-making”. For example, the development of a new product or replacing old machines with new ones to improve the product or servi...

STRATEGIC ALLIANCES

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