Financial Risks and Response Strategies in Corporate Acquisitions: A Case Study of Company B
Main Article Content
Keywords
financial risk, entropy weight method, efficacy coefficient method, risk prevention and control
Abstract
Taking Boeing’s 2024 acquisition of Spirit AeroSystems as the research object, this paper constructs a financial risk evaluation system based on the entropy weight method and efficacy coefficient method. It systematically analyzes the impact of acquisition on the financial risk structure in four dimensions: financing, operation, investment, and cash flow. The research findings indicate that Boeing’s comprehensive financial risk is at a “low” level, with a severely excessive asset‒liability ratio and a negative shift in operating cash flow as the core risk points. Although strategically necessary, the acquisition was implemented against a backdrop of weak financial fundamentals, which exacerbated the decline in operational efficiency and cash flow pressure in the short term. On the basis of these results, this paper proposes strategies for optimizing the asset-liability structure and ensuring cash flow security, providing a practical guide for risk prevention and control in the vertical integration of supply chains by aerospace manufacturers amid quality crises..
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