Royalties and Profit Sharing: Focusing on Seven-Eleven Japan Co., Ltd

Noriko Hoshi
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Noriko Hoshi: Faculty of Business Administration, Hakuoh University, Japan

Chapter 11 in Business Group Management in Japan, 2010, pp 151-161 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionConvenience-Store RoyaltiesMechanism of the franchise systemThe bases of the royalty calculationSales Cost and Amount of LossRelationship between the cost of goods sold and the amount of lossDissatisfaction of franchisees with the accounting treatment of the amount of lossGross-Profit Sharing System for Convenience StoresInterpretation of the gross-profit sharing systemRole of the franchiseeDisposal Loss and Risk SharingOptimum sharing of disposal lossRisk sharing of disposal lossConclusionReferences

Keywords: Group Management; Management Control System; Management of Inter-Firm Relations; Segment Reporting; Supply Chain Management; Inter-Organizational Learning; Joint Venture (search for similar items in EconPapers)
Date: 2010
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