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The Dividers for Continuum of Business in Business Transfer Situations and Impacts to Cash Flow Earnings: A Study from SME-Companies in Finland

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Advances in Human Factors, Business Management and Leadership (AHFE 2020)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1209))

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Abstract

The well-functioning markets of business transfers can bring competitive advantage regionally and nationally. At the same time, management and leadership culture in transferred companies are in crucial role for the success or failure of the transferring situations. Valuing business transferring and the organizational success of transfers from the profit and loss statement or return of assets or investment point of view, can raise challenges.

This article reveals a different way for valuing business transferring and organizational success of transfer. A cash flow earnings-based method that can take into account the changes happening in different kinds of processes. Through this study there is also brought up some of those factors that have huge impact on the success of transfers. The future research actions and needs are handled and addressed in the end of the article.

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Acknowledgments

The study and article were created in cooperation with The Regional Federation of Finnish Enterprises in Southwest Finland. Special acknowledgments to Mr. Riku Lehtinen, a senior member of the Finnish management consultants association LJK. Mr. Riku Lehtinen’s over 40-years of lifework and experience with consulting business executives and business owners, especially from cash flow earnings point of view, enables the use of this method, that has been used in thousands of Finnish companies over the years to measure the success, value and performance of the companies.

Author information

Authors and Affiliations

  1. Strategic Accounting Finland Oy, Ruokorannantie 15, 20900, Turku, Finland

    Marcus Penttinen

  2. School of Technology and Innovations, University of Vaasa, Yliopistonranta 10, 65200, Vaasa, Finland

    Marcus Penttinen

  3. Turku University of Applied Sciences, Engineering and Business, ICT, Joukahaisenkatu 3, 20520, Turku, Finland

    Timo Holopainen & Lauri Raitala

  4. AM Security Oy, Ruissalontie 15, 20200, Turku, Finland

    Lauri Raitala

  5. The Regional Federation of Finnish Enterprises in Southwest Finland, Brahenkatu 20, 20100, Turku, Finland

    Lassi Rosala

  6. Department of Mechanical Engineering, University of Turku, Turun yliopisto, 20014, Turku, Finland

    Jussi Kantola

  7. Department of Management and Information Systems, Faculty of Engineering Management, Poznan University of Technology, 5 M. Skłodowska-Curie Square, 60-965, Poznan, Poland

    Jussi Kantola

Authors
  1. Marcus Penttinen
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  2. Timo Holopainen
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  3. Lauri Raitala
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  4. Lassi Rosala
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  5. Jussi Kantola
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Corresponding author

Correspondence to Marcus Penttinen .

Editor information

Editors and Affiliations

  1. Department of Production, University of Vaasa, Vaasa, Finland

    Jussi Ilari Kantola

  2. Institute of Maritime Operations, University College of Southeast Norway, Borre, Norway

    Salman Nazir

  3. Häme University of Applied Sciences, Hämeenlinna, Finland

    Vesa Salminen

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Penttinen, M., Holopainen, T., Raitala, L., Rosala, L., Kantola, J. (2020). The Dividers for Continuum of Business in Business Transfer Situations and Impacts to Cash Flow Earnings: A Study from SME-Companies in Finland. In: Kantola, J., Nazir, S., Salminen, V. (eds) Advances in Human Factors, Business Management and Leadership. AHFE 2020. Advances in Intelligent Systems and Computing, vol 1209. Springer, Cham. https://doi.org/10.1007/978-3-030-50791-6_23

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  • DOI: https://doi.org/10.1007/978-3-030-50791-6_23

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-030-50790-9

  • Online ISBN: 978-3-030-50791-6

  • eBook Packages: EngineeringEngineering (R0)

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