Determinanty i metodologia wyboru modelu łączenia działalności spółek komunalnych (na przykładzie MPO i KHK)
Determinants and Methodology of Choosing the Model for Merger of Municipal Companies (the Case of MPO and KHK)
Author(s): Jakub Bator, Mariusz Andrzejewski, Magdalena Łojewska, Elzbieta KubińskaSubject(s): Business Economy / Management, Methodology and research technology, Accounting - Business Administration
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: municipal companies; mergers and acquisitions; multicriteria analysis;
Summary/Abstract: The article presents different models for cooperation of two municipal companies MPO and KHK. Multicriteria analysis is proposed as a method for selecting the optimal solution. As criteria affecting the implementation and functioning of the analyzed models, formal and legal aspects, tax aspects, financial analysis, waste management, social aspects and the experience of entities were taken into account. The criteria proposed are both quantitative e.g. financial analysis and qualitative e.g. social acceptance. On the basis of the multicriteria analysis, merger of companies by share apport of MPO to KHK and the acquisition has proved to be the optimal solution.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: LI/2017
- Issue No: 4
- Page Range: 183-194
- Page Count: 12
- Language: Polish
