Cost Management In HB's Merge Decision

With the global economy of the rapid development, market economy has improved step by step, For the operators and investment, they care about not only businesses are facing a market and prices, Meanwhile, a company's financial situation is usually measure enterprises competitive advantage and the overall investment attraction of the best option, For the financial management was also on the agenda.This situation happened, Particularly worth mentioning in 2008 the united states of the spreading'sub prime mortgage crisis'of the global financial crisis made more attention to financial management of enterprises in cost management and more important,'Survival'and'cash for the king', and strictly control the cost of such subjects has become the normal psychological. In this case, a machinery manufacturing enterprises of Fenland-HB to buy a domestic firm about machinery parts, As'cash for the king, and strictly control the cost' of the case, practicality and opportunity cost of the problem in the company's management have an argument.The second chapter of this article to start from the cost management perspective, Enterprises merger period should be faced and consider the related costs. The third chapter highlights HB to the implementation of the background of the problems facing. The forth chapter shows and analysis basing on the above decisions by a particular data and theoretical analysis.The conclusion of the paper is to ensure that the enterprises merger strategic objectives, Manager must understand and grasp the acquisition activities involving the various costs constitute. Therefore, the author, from a cost point analyses are, to produce the effect of the two sides and the opportunity cost, Pointed out that the lord and enterprise shall consider the effect of the various, rational decisions on mergers, to ensure healthy growth of enterprises.