Under the situation of the internationalization and global trend, enterprises are facing ever more rigorous competition. Therefore the best way to keep sustainable competitive advantage is to upgrade continuously, and through economies of scale and economies of scope to keep the cost down. Furthermore, to ensure firm¡¦s global competitiveness, the fast growth strategies are through mergers and acquisitions. Based on that American enterprises had over nine thousand M&A cases, we found about three fourth of the result of M&A are not successful achievement; its failure rate is extremely high. The reasons included fault in selecting the target, over-paying, and failing to integrate after M&A. Although M&A can instantly gain the another firm, but still long way to achieving success, because the effects in M&A must go through integration stages. Even if the M&A strategy is correct and the price is reasonable, failing to integrate after M&A, the synergy of M&A is unable to reach. This individual research is deeply researching the process and result of USI group after M&A, then compare between the research results and related documents, and conduct to conclude the suggestion for the further integration.

Taiwan's Uni-President Enterprise Corp. started its business from flour. In order to save costs, Uni-President proceeded with a vertical industrial integration at the initial stage, opened additional businesses at the middle stage, and diversified until recently. He has been playing a pivotal role as a pioneer for marketing, product development, and even diversification strategies in this industry. With the expansion of overseas investments, Uni-President Enterprise Corp. received significant benefits from economies of scale. South Korea has been a formidable competitor to Taiwan. Our market is not only flooded with various Korean electronic equipment, household appliances and audio-visual entertainment, but also the foods. For example, the koala-shape biscuits and chocopie, which are rather popular, are from Lotte, the food industry leader of South Korea. These two enterprises are both leaders in the food industry, and take integration and diversification as parts of their development process. Diversification of product and business is the main method to facilitate growth. M&A (Merger & Acquisition) is the fastest and safest way to enter a new business field. Taiwan's Uni-President Enterprise Corp. and Korea's Lotte Group are the main cases for this study. Here we analyzed their strategies and motivations to understand the synergy and business performance these groups have as well as their differences.