When one company takes over another and clearly established itself as the new owner, the purchase is called an acquisition. Mergers and acquisitions are happening every day. However, there are not enough studies about how the value of a manufacturing oriented business that has been through a horizontal acquisition process can be affected by the acquisition process itself. Even though a new method to gather information is not needed to understand and analyze this problem, the results of the research presented in this book show important recommendations that could be useful in the decision making process of a manufacturing oriented business in a horizontal acquisition situation.