最后结合案例，使收益法在并购中目标企业价值评估的应用更加清晰。
Finally case, the proceeds of the acquisition target enterprise value in the assessment of the application more clearly.
并购中的核心内容就是对目标企业价值进行评估，而目标企业价值评估的重点在于如何选择和使用适当的价值评估方法。
In this process, the key point is how to evaluate the target company and then how to choose the appropriate approach to valuate.
因此，充分了解各种目标企业价值评估方法及评估模型的优势及局限性，恰当地选择评估方法，是目标企业价值评估的关键。
Therefore, the key to the evaluation of target corporation value is to realize the advantages and disadvantages of different methods and select appraisal method properly.
阿什·肯纳斯表示，有可能的话，可以将这些价值纳入管理人员的绩效评估。如果管理人员完成了业绩目标，却未能实现企业文化预期，那么你需要对其进行公开地批评。
When possible, build these values into managers' performance assessments and don't be afraid to make public firings when people hit their Numbers but fail to meet cultural expectations, Ashkenas says.
公司并购能否取得预期的成功，关键问题要看能不能合理评估并购中目标企业的价值。
The key of M&A can achieve the desired success or not depends on a reasonable assessment of the enterprise target value.
价值评估是企业并购决策的核心内容，对目标企业的价值估算的准确与否将直接关系着并购活动的成败。
The value appraisal is the core of mergers and acquisitions of enterprises, and the estimation of the enterprises' value will directly affect mergers and acquisitions.
企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.
合理的目标企业价值是兼并收购顺利进行的基础，资产评估方法是实现评定估算目标企业价值的技术手段。
The exact assessment of target corporation value is considered to be the basis of the merger activity, and appraisal method is the technical way to appraise the assets value.
文章在考虑了目前存在的企业价值评估方法的优缺点之后，对适合目标企业的价值评估方法进行了探讨。
This article, considering both advantages and disadvantages of current value appraisal methods in enterprises, has probed into appropriate methods.
文章在考虑了目前存在的企业价值评估方法的优缺点之后，对适合目标企业的价值评估方法进行了探讨。
This article, considering both advantages and disadvantages of current value appraisal methods in enterprises, has probed into appropriate methods.
应用推荐