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・ Operational auditing
・ Operational availability
・ Operational bill
・ Operational calculus
・ Operational context
・ Operational Control Language
・ Operational conversion unit
・ Operational data store
・ Operational database
・ Operational definition
・ Operational Detachment Alpha 574
・ Operational display system
・ Operational Distinguishing Device
・ Operational Diving Division (SA Navy)
・ Operational Dress Uniform
Operational due diligence
・ Operational due diligence (alternative investments)
・ Operational efficiency
・ Operational Evaluation Unit
・ Operational excellence
・ Operational flight trainer
・ Operational Group
・ Operational Guidelines for the Implementation of the World Heritage Convention
・ Operational historian
・ Operational history of the Dornier Do 17
・ Operational history of the Luftwaffe (1939–45)
・ Operational history of the Savoia-Marchetti SM.81
・ Operational instruments of the Royal Observer Corps
・ Operational intelligence
・ Operational Land Imager


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Operational due diligence : ウィキペディア英語版
Operational due diligence

Operational due diligence (ODD) is the process by which a potential purchaser reviews the operational aspects of a target company during mergers and acquisitions. Most often ODDs are conducted in the industrial sector.
==Process==

The ODD review looks at the main operations of the target company and attempts to confirm (or not) that the business plan that has been provided is achievable with the existing operational facilities plus the capital expenditure that is outlined in the business plan. Additionally the ODD review will consider whether there is the potential for additional value to be wrought out of the target company by improving its operational function and also whether there are serious operational risks about which the potential buyer should be concerned (thereby allowing the buyer to consider aborting the deal or renegotiating the price). The approach for ODD varies by industry.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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