Özet: Franchising, mal ve hizmetlerin tüketicilere etkin bir şekilde aktarılmasını sağlayabilmek için uygulanan, bir pazarlama sistemidir. Bu sistemdeaz iki taraf bulunmaktadır. Bunlardan birincisi, diğer işletmelere imtiyaz hakkı veren (ranchisor'dır. Diğeri ise, mümkün olduğu kadar daha fazla pazar payını elde etmeye çalışan franchisee'dir. Bu çalışmada, öncelikle franchising kavramı detaylı olarak açıklandıktan sonra, sistemin franchisor ve franchisee işletmelere vermiş olduğu haklar, yükümlülükler, avantajlar ve dezavantajlar açıklanmıştır. Daha sonra, franchising sistemi bazı Türk vergi yasaları açısından incelendikten sonra, her iki taraf açısından franchising işlemleri, Türkiye Muhasebe Standardı - 8 ve Tekdüzen Hesap Plam'nagöremuhasebeleştirilmiştir. Abstract: Franchising is a marketing system in order to transfer goods and services which is proved itself in the own market to customer effective. There are at least two sides at this system. One of them is franchisor who grants franchise to other business enterprises. The other is franchisee who utilizes franchise to get as much as large part of the market. In the study, first of all defmation of franchising concept is given in detail and then rights, responsibilities, advantages and disadvantages of this system are explained on the behalf of franchisor and franchisee. After that, franchising system is examined in the point of some Turkish Tax Law. At the end of the study, franchising transactions are made on behalf of both sides according to Turkey Accounting Standard - 8 and Turkish Uniform Accounting System.
the best summary franchising is a marketing system that is applied to enable consumers to be transferred effectively in this system that includes two sides of them, the first of which gives other businesses the right to imtiyaz ranchisor039 other is the franchisee039 that tries to obtain more of the commercial share of franchises in this study is primarily announced by the franchising concept in detail after the system has given the rights to franchisee and franchisee businesses, the advantages and disadvantages are announced, then the franchising system has been examined in terms of tax marketing laws in terms of the first place of the translation of the service of the franchise to beaugure services in the second place to behisor and the real estate of the real estate in the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the real estate of the second place of the second place of the real estate of the real estate of the real estate of the real estate
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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