Acquisition is a business
Competition amongst companies already tight, this resulted in the company is expected to increase its business excellence strategy. This strategy can be achieved by fixing the internal condition of the company, by improving the management strategy of the company and with external expansion.External expansion can be done with a business combination or union of two or more separate companies into a single economic entity, in which the type of merger can take the form of mergers and acquisitions. Merger is a merger of two or more companies in which one company is being kept alive another company liquidated. Assets and liabilities are liquidated company taken over by a company that is still standing.
Acquisition is a business combination in which one company, the acquirer obtaining control over the net assets and operations of acquired companies. Acquisition is often regarded as an investment in a subsidiary that is a mastery of the majority of shares of other companies that create parent and child relations firm. In Indonesia, mergers and acquisitions carried out because of financial factors, and desires to reduce the burden of liability to third parties. Regardless of the reasons behind the activity to conduct merger and acquisitions, the most important thing is how the company will perform acquisition determine the value of the company and do business on the company's valuation to be taken it over, and assessment methods will be applied in the assessment of a company's business will be bought?