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以下是引用irma在2009-6-8 11:40:00的发言:

agree, choose learning curve...

 

 

我覺得是Economy of scope才是least likely.....因為2家都是啤酒公司合併,並沒有因此增加新產品線,所以我想應該是這個.

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For example, an 80 percent learning curve means the per unit average cumulative cost (in hours or dollars) falls to 80 percent of the previous per unit average cumulative cost as the cumulative output doubles. Also called improvement curve or progress curve, learning curves are, however, not universally applicable but show most promise in situations where non-mechanized, repetitive assembly operations predominate and which largely use direct labor

 

Therefore, I think the least likely factor should be Economic of scope.

[此贴子已经被作者于2009-6-9 18:25:56编辑过]

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應該是要以持有股份的比例來決定使用什麼方法.50%的話在IFRS下只能用consolidation (有控制權) or proportionate consoloidation (JV),但是如果持有股份在20%-50%,再IFRS之下還是要用權益法

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