UK Accounting Glossary
Vertical disintegration is said to occur when a company withdraws from a stage in the value chain, usually because it decides it would be more cost effective to hire another company to carry out said activities.
The combination of 2 or more companies at differing stages in the value chain.
For example: a manufacturer may purchases one of it’s suppliers or an organisation involved in distributing it’s products.
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This glossary post was last updated: 5th May 2019.