作为特许经营所有者，您可以开展自己的业务，而无需建立全新公司。像任何业务一样，您承担了日常操作的许多责任，包括一些基本的会计任务。德赢跑分app官网下载安装尽管特许经营会计类似于对其他类型的企业的会计，但它包括一些额外的步骤。

特许经营s

每个特许经营地点均由个人所有。但是，整个专营权由一家大公司经营。例如，您镇上的某人可以拥有并经营当地的快餐店。但是整个餐厅品牌归一个高级实体所有。

Franchisinghelps market a brand to a large number of customers. The brand already has an established customer base. When someone buys a franchised business, they already know that there’s a strong demand for their products or services.

特许经营s consist of franchisors and franchisees. Both parties have different roles in operating the company. They should sign a franchise contract before starting a business together.

Franchisors

The franchisor owns all the franchise locations. They manage the big picture of the brand. The franchisor makes decisions about which products and services are sold. They also form an operating system and provide ongoing support to the franchise.

The franchisor needs individuals to operate each franchise location. For each location, the franchisor sells the rights to the franchise to individuals.

特许经营es

In franchise accounting, the franchisee owns an individual franchise location. They operate the franchise under the guidelines the franchisor sets. Buying a franchise can help you grow your business faster because of the recognizable brand. But, you don’t get to make decisions about the business.

Fees and franchise accounting

To own a franchise, the franchisee must pay the franchisor certain fees. The fees allow the franchisee to own the rights to the business’s brand, products, and services. The franchisor must make every fee known to the franchisee.

The franchisee pays an initial fee, which is like an entry charge to the franchise. To stay in the franchise, the franchisee pays an ongoing royalty fee. Sometimes, the franchisee pays additional fees.

Initial fees

The initial fee gives the franchisee the right to operate under the company’s name, trademark, and operating systems. The fee also pays for training, equipment, renovations, and any other start-up costs to open the franchise.

特许经营者以一次性的付款方式支付费用。在支付费用之前，加盟商需要投射多少business capitalthey will need.

Amortizing initial fees

加盟商可以从其业务纳税申报表中扣除初始费用。加盟商必须摊销费用。摊销就像depreciation,但它处理intangible assets（例如，商标）。费用的成本在多年内分布在useful life of intangible assets.

A franchisee canamortizethe initial fee over 15 years. The same amount must be deducted each year, so the fee needs to be divided evenly. To do this, you would divide the initial fee by 15. If your agreement lasts less than 15 years, youramortization schedulefor the fee will just last the contract’s length.

Royalty fees

Once operating, the franchisee pays royalties each month, quarter, or year. Usually, the fee is a percentage of the gross sales. Sometimes, the fee is a percentage of the net sales or a flat dollar amount.

特许人通过特许权使用费来赚取收入。这些费用还有助于支付特许经营的固定费用。除非特许经营协议中另有规定，否则加盟商必须支付特许权使用费。

Marketing fees

Some franchisors charge a marketing fee. The franchisee contributes to a marketing fund. The fee is often a small percentage of the gross sales. The franchisor uses the marketing fund for advertising materials that promote the entire franchise’s brand.

Accounting for franchises

Franchisors and franchisees need to understand franchise accounting basics.A mistake in transaction records could result in the franchisee or the franchisor being paid incorrectly.

Usingvwin.com 可以帮助特许经营所有者和特许经营者就业务的财务进行交流。他们可以通过Internet连接从任何地方访问软件程序，以便双方都具有即时访问财务记录。使用单个软件提供商进行会计和特许经营的工资还可能导致这些服务的数量折扣。即使您决定将书籍外包给会计师，payroll for accountantscould drastically decrease the financial burden on your overhead.

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