关于连锁商业经营会计核算模式的探讨

连锁商业经营作为当前很多企业普遍采用的经营方式,主要有直营连锁、特许连锁和自愿连锁三种组织形式,在商业发展中有着极大的地位和作用。本文以连锁商业经营中的会计核算模式为研究对象,探讨了其在商品配送、总部与分店费用分摊、分店之间往来核算等各个环节的会计核算内容和核算方法,并对连锁企业在进行会计核算时所采用独立核算和统一核算这两种方式进行了深入的分析。     

特许经营中的质量控制

特许经营已在中国发展了十几年．近5年来，全国连锁企业数、店铺数均增加了7倍多，连锁企业销售额的增长速度已远远高于社会商品零售总额的增长速度。2004年4月出台的《商业特许经营管理办法》，昭示着特许经营业的“规范时代”已经来临。     

构筑特许商与加盟商和谐合作关系

近代以来,西方国家的零售商业发展主要经历了三次革命性的变化。第一次是19世纪中期,以百货公司的诞生为标志第二次是20世纪30年代,以超级市场的出现为标志第三次是20世纪中叶,以连锁商店的迅猛发展为标志。连锁商店最初是以单一所有权形式即正规连锁形式出现的,随着长期的发展,逐渐形成了正规连锁、自由连锁和特许连锁三种形式并存的局面。其中,特许连锁经营发展大有后来居上的态势,著名的未来学家奈斯比特曾断言：“特许经营将成为21世纪主导的商业模式。”     

特许速览

《商业特许经营管理办法》出台 商务部1月3日发布《商业特许经营管理办法》,据此,从2005年2月1日开始,特许经营企业必须到当地经贸管理部门办理备案登记,同时向公众披露其经营资金。 国家商务部有关负责人表示:商业特许经营是特许当事人双方通过签订特许经营合同,特许人将有权授予他人使用的商标、商号、经营模式等经营资源授予被特许人使用;被特许人按照合同约定在统一经营体系下从事经营活动并向特许人支付特许经营费的一种现代流通方式。“药价杀手”将开北京最大药店 华东地区的最大 平价连锁药店“天天 好大药房…     

投资特许经营──你准备好了吗

目前，我国许多大型连锁企业已具备了发展特许经营的能力。虽然特许经营具有较低风险和稳定成长的利润，但是作为投资特许经营的受许人在作出决策之前必须对自己、产品及市场、特许经营公司作出正确评估。     

关于特许经营问题的若干思考

特许经营”一词译自英文franchising,用以表示一种特殊形式经营的商业。“特许”(franchise)原本为译文,意为“关于奴隶、苦役的身份”(free from servitude),以后英文词意一直被作为“特许”来解释。最早在中世纪的英国,“特许权”指英国国王的特权或指国王授予某些人的特权。特许经营是指特许者将自己所拥有的商标、商号、产品、专利和专有技术、经营模式等以特许经营合同的形式授予被特许者使用,被特许者按合同规定,在特许者统一的业务模式下从事经营活动,并向特许者支付相应的费用。由于特许企业的存在形式具有连锁经营统一形象、统一管理等基本特征,因此也称之为特许连锁。     

特许经营：企业低成本扩张的新途径

自2月1日起，我国将实施新的《商业特许经营管理办法》，特许经营领域向约60个行业的外商敞开，将对市场无序竞争和做大连锁品牌会起到重要作用。     

以特许经营方式发展连锁店

以特许经营方式发展连锁店于建（中国国际贸易促进委员会深圳分会）连锁经营有直营连锁、自由连锁、特许连锁三种形式。目前，我国发展的连锁店形式以直营连锁为主。直营连锁的发展常常受到资金、地域、时间、地方法规、税收等各方面的严格限制，因而发展速度比较缓慢。在...     

餐饮业如何搞特许经营

特许经营一词译自英文Franchising,是一种商业组织形式,或者一种营销方式。特许经营这种现代商业销售形式在过去几十年内取得了长足的发展,无论是发达国家,还是发展中国家的实践都证明,特许经营是一种行之有效的销售商品与服务的方法。     

特许连锁经营前景广阔

随着连锁经营的发展,大力推行特许连锁,使之与现阶段我国商业发展的形势相适应。根据特许经营的特点及其强大的市场辐射优势,决定了特许经营在我国发展的可行性。因此,必须要发挥中国名牌企业的优势,积极开展特许连锁经营,促进我国经济迅速发展。     

Franchising as a plural system: A risk-based explanation

Empirical studies show that most franchise systems consist of both franchisee-owned and franchisor-owned units. We contribute a new theory that explains why such a mixture exists, using a model that focuses on the franchisor's optimal risk allocation. The costs of risk and controlling franchised units explain the varying fraction of franchisee-owned to total selling units, and the incentive to franchise decreases with an increasing fraction of franchisee-owned to total selling units, as well as with decreasing costs of control. Our explanation for these plural systems is consistent with the ownership redirection hypothesis.     

营销的本质是管理交易而非买卖交易——兼论营销与销售的区别

"营销的本质"和"营销与销售的区别"是市场营销理论和实践的基本问题。从制度经济学的视角看,营销的本质是企业的一种管理交易,而不是产品买卖交易。营销具有管理交易的本质特征:生产性、效率性和层级性,而销售具有买卖交易的本质特征:分配性、价格性和平等性。营销本质上是生产者的行为,是产业资本的行为,而销售本质上是商人行为,是商业资本的行为。     

How Does the Franchisor's Choice of Different Control Mechanisms Affect Franchisees’ and Employee-Managers’ Satisfaction?

Satisfaction of franchisees and employee-managers affects the overall performance of a franchise system. We argue that different actors in the same franchise system need to be treated in different ways. The franchisor's choice of control mechanisms affects the satisfaction of franchisees and employee-managers differently. To our knowledge this is the first study that gathers primary data from franchisees and employee-managers in the same franchise system at the store level with almost identical questionnaires. We show based on data from the largest German franchise system that outcome control leads to higher satisfaction among franchisees and employee-managers, while behavior control enhances employee-managers’ satisfaction. Thereby, outcome control leads to higher satisfaction among more experienced franchisees, while behavior control enhances both highly and lowly experienced employee-managers’ satisfaction. Our results suggest that franchisors face a dilemma: On the one hand, behavior control is associated with high costs and has no impact on franchisees’ satisfaction at all. On the other hand, it might still be necessary to prevent franchisees from behaving opportunistically.     

Assessing the intangibles transferred in franchise businesses

In franchise systems, trade relationships between the franchisor and franchisee to exchange intangible resources for a franchise fee and subsequent payments are set up. This article provides data obtained by personal surveys on the restaurant industry franchise system in Mexico. The brand mark established by an initial investment, the time the franchise has operated, and its capacities to make profit are key factors in this exchange. The franchise size and its belonging to the Mexican Franchise Association are other intangible resources transferred in this relationship.     

Franchise partner selection decision making

This paper aims to investigate international franchise partner selection from the perspective of different decision making models and analyse the influence of organisational factors on the franchise selection decision making. Empirical data were collected from a leading international hotel group through multiple data collection methods. The research findings indicate that the participant organisation mainly exploits a processual approach to decision making. Power over the decision making shifts to different levels where the necessary information can best be accumulated and interpreted in different stages of the process. Different organisational parameters interact and exert influence upon each other while a franchise organisation decides to choose the most appropriate franchise partner.     

论中式快餐的特许经营战略

中式快餐在立足于中国传统饮食文化的基础上,有效地引进特许经营模式,借鉴国内外发展特许经营的经验教训,趋利避害,以成功地实现低成本扩张,提高品牌的市场占有率,保护未来市场。     

Plural forms in store networks: a model for store network evolution

Very few papers have been written about plural forms in store networks. But today, many store chains have both franchise and company-owned arrangements. Actually, this has been the case for more than twenty years. After a review of the literature devoted to the choice between franchise and company-owned systems, Bradach's research and his model of plural forms are described. This model was based on a study of five American fast food companies. Research conducted in France in the hotel and catering, bakery, and cosmetics industries, is then described. The advantages and drawbacks of plural forms are defined as they appear in the results of a survey among managers of twenty-one companies managing thirty-five chains. A model of the evolution of store chain organization is then shown. This model takes into account various strategic and managerial considerations met by store chains during their life cycle. Finally, chains and networks are compared, and the results and research perspectives, discussed.     

河南国际劳务输出的类型与渠道刍议

在经济全球化进程中,作为人口和农业大省的河南,近些年国际劳务输出业务逐步发展壮大,但是在发展壮大的同时仍然存在劳务输出类型单一、劳务输出渠道不畅的问题。因此,河南省政府应放开劳务输出经营权限制、大力鼓励民间与个人形式的劳务输出、通过工程承包技术设备出口和对外投资扩大劳务输出等措施来促进河南省的国际劳务输出的快速发展。     

外商直接投资对安徽产业结构的影响及对策分析

利用安徽1998-2007年的统计数据,实证分析FDI对安徽产业结构变动的影响作用,并根据检验结果提出应积极引导外商投资于农业及一些薄弱的第三产业部门,注意引导外商投资在制造业领域的流向,使安徽引进外资健康合理发展,进而促进安徽产业结构的进一步优化升级。