MORERN STATE OF ACCOUNTING AND TAXING OF FRANCHISING IN A RESTAURANT BUSINESS
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2014, Vol 9, Issue 162
Abstract
It is covered the nature of franchising as the system of franchiser trade network development and as the form of business organization of the entrepreneurs who have the rights for running business under the brand of franchiser. The modern state of accounting operations according to the franchising agreement in a restaurant business is analyzed. The article enlights the problems of accounting operations' appearing during the creation of the trade mark by the franchiser, the getting of the franchise, and the charging of the franchising expenses and the bonus to a franchiser. Considering the institutional theory, it is proposed to divide the franchising expenses (connected with the franchising agreement) into pre-franchising and franchising and to interpret them as the expenses of operations' coordination. We explain the order of franchising accounting.
Authors and Affiliations
Andriy Tsyutsyak
Keywords
Related Articles
- EP ID EP404087
- DOI 10.17721/1728-2667.2014/162-9/16
- Views 33
- Downloads 0
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