Which of the following is NOT a motivation for achieving cost synergies?

Achieving cost synergies typically revolves around reducing expenses and enhancing efficiency, particularly in the context of mergers and acquisitions or operational optimizations.

Negotiating better terms with suppliers is a clear motivation for cost synergies, as it directly impacts the cost of goods sold and can improve profit margins. Streamlining internal processes relates to making operations more efficient and reducing waste, which also aligns closely with the goal of achieving cost savings. The consolidation of duplicate functions, such as merging overlapping departments, further drives down costs by eliminating redundancies.

Cross-selling among customer bases, while potentially beneficial for increasing revenue, does not directly contribute to achieving cost synergies. This option focuses more on revenue enhancement strategies rather than cost reductions. Thus, it stands apart from the other motivations, which are explicitly aimed at reducing expenses.