ACCOUNTING OF FRANCHISING ACTIVITIES OF TOURIST ENTERPRISES OF UKRAINE

Geo Journal of Tourism and Geosites

article

Oleh VYSOCHAN¹  Olha VYSOCHAN¹  Volodymyr CHUBAI¹  Vasyl HYK¹ 

[1] Lviv Polytechnic National University, Department of Accounting and Analysis

关键词: accounting;    tourism;    franchising;    franchise;    franchisor;    franchisees;   

DOI  :  10.30892/gtg.40108-804

学科分类：社会科学、人文和艺术（综合）

来源: Editura Universitatii din Oradea / University of Oradea Publishing House

【 摘 要 】

The article is devoted to solving several problems in the methodology of accounting for travel franchising. The methodology is based on a system of binding relationships formed between the franchisor and the franchisee to account for the accrual of a one-time/lump sum and royalty/periodic service fee. Influence on the methodology of accounting for franchising operations in tourism is the understanding of the essence of franchising as an agreement, a special type of business, marketing system, forms of business cooperation, forms of organization and business, delivery of services to end-users. The result of the need to gradually attribute the lump sum to expenses or income of the reporting period during the term of the agreement is the use of the mechanism of redistribution through the accounts of expenses/income of future periods.

【 授权许可】

CC BY-NC-ND