Finance and accounting
Ability to raise shot-term capital
Ability to raise long term capital: debt/equity
Corporate-level resources (multibusiness firm)
Cost of capital relative to industry and competitors
Tax considerations
Relations with owner, investor and stockholders
Leverage position: capacity to utilize alternative financial strategies such as lease or sale and lease back
Cost of entry and barriers to entry
Price-earnings ratio
Working capital; flexibility of capital structure
Effective cost control; ability to reduce cost
Financial size
Efficient and effective accounting system for cost, budget, and profit planning