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Full-Text Articles in Business

Mergers And Acquisitions - The Directors' View, Mark E. Pickering Nov 2002

Mergers And Acquisitions - The Directors' View, Mark E. Pickering

Mark E Pickering

Mergers and acquisitions (M&A) can be an extremely valuable tool to transform organisations and to accelerate growth strategies. However, poorly conceived and implemented acquisitions can result in significant distraction, substantial financial write-offs and, in extreme cases, put the acquirer’s future in jeopardy. Directors play an important role in the M&A decision process and should delve into key components of proposed acquisitions to improve M&A outcomes.


Clean Break - Divestitures And Demergers, Mark E. Pickering Nov 2002

Clean Break - Divestitures And Demergers, Mark E. Pickering

Mark E Pickering

Over recent years there have been some high profile demergers and divestments with this trend likely to continue. Implementing a demerger requires significant effort and resources with the tasks required dependent on the mode of divestment and the current integration across businesses. There are actions management can take to smooth what can be a very disruptive process.


As Easy As Abc - An Introduction To Activity Based Costing, Mark E. Pickering Sep 1997

As Easy As Abc - An Introduction To Activity Based Costing, Mark E. Pickering

Mark E Pickering

This article is an introduction to the concepts and mechanics of Activity Based Costing and how it can be used to provide different views of the costs and profitability of organisations to support management decisions.