Magnitude of Cost Savings Scale

What it measures

Nine-item scale measuring the extent to which marketing and sales resources were reduced following a merger or acquisition, operationalising the magnitude of cost savings achieved through integration. Items cover reductions in products offered, services offered, brands, strategic business units, sales channels, production locations, sales offices, and marketing and sales headcount. Content generated primarily through field interviews with M&A practitioners.

Representative items

• To what extent were the following resources reduced as a result of the merger or acquisition? Products offered.
• To what extent were the following resources reduced as a result of the merger or acquisition? Brands.
• To what extent were the following resources reduced as a result of the merger or acquisition? Total employees in marketing.

Citation

Homburg, C., & Bucerius, M. (2005). A marketing perspective on mergers and acquisitions: How marketing integration affects postmerger performance. Journal of Marketing, 69(1), 95–113.