Wspólne przedsięwzięcie jako forma
restrukturyzacji rozwojowej przedsiębiorstwa
Joint venture restructuring as a business growth strategy
Author(s): Marzena TatarskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The first part of the article describes forms of restructuring aimed at securing survival or growth of companies. The literature details mergers and acquisitions as a way to the restructuring of a company. The second part presents joint venture as a way of products, organisation and financial restructuring. There exists a possibility to introduce a new assortment of products. The company reduces costs of joint operations. A company achieves a new source of investment funding. This article present book records of joint venture and changes in assets and liabilities. In joint ventures the financial, product, organizational and decision restructuring is very closely connected.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2006
- Issue No: 33
- Page Range: 94-105
- Page Count: 11
- Language: Polish