根据毛利率、收入利润率、资产负债率确定拟收购的矿种及拟收购的企业类型,综合考虑购买成本与维持成本,以确定收购时点;高度关注储量、单价、成本、折现率等参数,高度关注导致收购失败的各种风险;通过优化资产负债结构、现金预算管理、专款专用等加强现金管理;注意分工过细的弊端和信息被合理化现象,完善收购决策程序;提高员工综合素质,加强员工队伍建设。 According to the gross margin, income profit rate, asset liability ratio to determine the type of mining to be acquired and the type of business to be acquired, taking into account the purchase cost and maintenance cost, in order to determine the timing of acquisition; highly concerned with reserves, unit price, cost, discount rate Parameters, pay close attention to the various risks that lead to the failure of the acquisition; strengthen cash management by optimizing the asset and liability structure, cash budget management and earmarking; pay attention to the problems of excessive division of labor and the rationalization of information, improve the purchasing decision-making procedure; improve the overall quality of employees, Strengthen the staff team building.