JP2008250361A - Affiliated shop contract system by selling business right in divisions at merchandising shop, operation system, head/branch shop division account processing, shop opening development system by recruiting manager by use of the system and processing - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an affiliated shop contract system, an operation system and account processing by selling a business right in divisions at merchandising shops. <P>SOLUTION: By diving affiliated shop contracts into small-accounts and by providing representative services of account business using account processing of replacing profit-and-loss of shops with a collection of profit-and-loss for each division through distribution calculation, (1) a risk may be reduced because of a business right of a sales division supported by the system, and (2) the system may achieve a premium evaluation money amount not higher than an opening fund of a convenience store by dividing the contract unit into small-account and may solve the financial problem of franchisees. Then, (3) the system makes it possible to follow the affiliated shops through the representative service of the account business in which the shop profit-and-loss is replaced with the collection of the profit-and loss for each division. <P>COPYRIGHT: (C)2009,JPO&INPIT

Description

フランチャイズ事業の契約、運営、会計に関するものであり、加盟店契約の契約単位の小口化（原則的には、販売部門を契約単位。例外的に部門統合、分割による調整）と店舗損益のすべてを配賦計算による各部門別損益（契約単位）の集合体に置き換えた会計処理を用いた経理会計業務の代行サービスに特徴Concerning franchise business contracts, operations and accounting, all of the profit and loss of the store and the profit / loss of the store contract (in principle, the sales department is the contract unit. Characterized by an accounting accounting agency service that uses accounting that is replaced by a collection of profits and losses (contract units) for each department by allocation calculation

チェーン化された食品スーパー、ホームセンター、ドラッグストアー、衣料品量販店、家電量販店等の販売店舗は、その企業の経営ノウハウ、トータルシステムにより支えられて、営業により、収益を生み出している。
統一されたトータルシステムにより積み重ねた消費者から得ている信用には、暖簾（営業権）という価値があり、従来から、「暖簾分け」という制度があり一定の対価と引き換えに経験を積んで一定のレベルに達した者に、看板の使用とその事業を行う権利を与え、援助、指導を、通じて契約によるロイアルテイの支払いを受けるという仕組みが存在した。
「暖簾分け」という制度の最も進化した形態として、小型店舗のコンビニエンスストアのフランチャイズ契約がある。主に、フランチャイジーの資産ニーズに対応したタイプ別フランチャイズパッケージの契約とタイプ別売上総利益高の料率制によるロイアルテイの支払い契約等から成り立っている。Retail stores such as chained food supermarkets, home centers, drug stores, clothing mass retailers, and consumer electronics mass retailers are supported by their management know-how and total systems, and generate revenue through sales.
Credit earned from consumers accumulated through a unified total system has the value of goodwill (goodwill), and there has been a system called “goodwill sharing” that has traditionally gained experience in exchange for a fixed price. There was a system in which the person who reached the level of the right was given the right to use the signage and the business, and received royalties by contract through assistance and guidance.
One of the most advanced forms of the “Welcome” system is a franchise contract for a convenience store in a small store. Mainly consists of contracts for franchise packages by type corresponding to the asset needs of franchisees and royalties payment contracts by rate system for gross profit by type.

コンビニエンスストアの資産ニーズ対応型契約の例

Examples of convenience store-based contracts at convenience stores

本部と直営店のチェーン化が進んだ量販店には、別会社化による「暖簾分け」というような方法は、見受けられるが相当な資金、高度な経営ノウハウ、長い経験等を要し、資金力が乏しく、高度な運営ノウハウを持たない者にとって、企業独立する方法は、商業施設の一角を賃貸してテナントとして出店する方法等に限られており、リスクも多い。For mass merchandisers where the chain of headquarters and directly managed stores has progressed, a method such as “Welcome Dividend” by making a separate company can be seen, but it requires considerable funds, advanced management know-how, long experience, etc. For those who do not have a high level of operational know-how, the method of corporate independence is limited to the method of renting a corner of a commercial facility and opening a store as a tenant, and there are many risks.

量販店の経営ノウハウ、トータルシステムに支えられた店舗の小口化された各販売部門の営業権をフランチャイズ契約の単位とすることでフランチャイジーのリスク面を解決Solve the risk of franchisees by using the management rights of mass retailers and the sales rights of each sales department supported by the total system as the unit of franchise contracts.

トータルシステム概念図（食品スーパーを例に挙げて説明）

加盟店義務
（１）ロイアルテイ支払
（２）売上金送金
（３）伝票、売上日報送付

Conceptual diagram of the total system (explained using a food supermarket as an example)

Merchant obligations (1) Loyalty payment (2) Remittance remittance (3) Send slips and daily sales reports

契約条件の例
（１）食品スーパー小型店（ＳＭ）部門単位のフランチャイズ契約条件の例

（２）食品スーパー中型店（ＳＳＭ）部門単位のフランチャイズ契約条件の例

Examples of contract conditions (1) Examples of franchise contract conditions for each food supermarket (SM) department

(2) Examples of franchise contract conditions for food supermarket (SSM) department units

契約単位を小口化することと、権利金（ノウハウ、カンバン使用料、営業権の対価、販売用備品リース料等）を毎月のロイアルテイにより回収することで、フランチャイジーの初期投資額を抑え、資金面の問題を解決

By reducing the contract unit and collecting the right money (know-how, kanban usage fee, goodwill consideration, sales equipment lease fee, etc.) by monthly royalties, the initial investment amount of the franchisee is suppressed, Solve the problem

店舗損益のすべてを配賦計算による各部門別損益（契約単位）の集合体に置き換えた会計処理を用いた経理会計業務の代行サービスにより、フランチャイジーをフォロー。
（１）本支店部門会計

（２）部門単位の売上原価の詳細

（３）部門単位ロイアルテイ額の算定方法

（４）契約条件Ａタイプのロイアルテイ額の算定の説例

Follow the franchisee with an accounting accounting agency service that uses accounting that replaces all store profits and losses with a collection of profits and losses for each department (contract unit) based on allocation calculations.
(1) Branch office accounting

(2) Details of cost of sales by department

(3) Calculation method of departmental royalties

(4) Example of calculation of royalties for contract type A type

店舗損益のすべてを配賦計算により契約単位の集合体に置き換えた損益計算書（本支店部門会計処理）とロイアルテイ表の一例

Example of profit and loss statement (head office branch accounting) and royalty table with all store profits and losses replaced by a collection of contract units by allocation calculation

量販店の経営ノウハウ、トータルシステムに支えられた店舗の各販売部門の営業権をフランチャイズ契約の単位とすることでリスク面を解決。小口化された契約単位により、初期投資額を抑え、回収ロイアルテイを調整することで多様な資金面のニーズに応え、需要を掘起す。
店舗損益のすべてを、配賦計算処理された各販売部門の損益の集合体の会計処理に置換えるだけで、企業独自の店舗運営システム（慣習）、作業システム（慣習）のまま直営部門、ＦＣ部門の混合運営が可能。不足しがちな部門の優秀な人材の確保により販売営業力の強化を図る。The risk is solved by using the management know-how of mass merchandising stores and the business rights of each sales department of the stores supported by the total system as the unit of the franchise contract. By reducing the initial investment amount and adjusting the recovery royalties with a smaller contract unit, we will respond to various funding needs and uncover demand.
By simply replacing all of the store profits / losses with the accounting process of the profit / loss aggregates of each sales department that has been allocated, the company's own store management system (custom) and work system (custom) remain directly managed departments, FC Mixed operation of departments is possible. Strengthen sales and sales capabilities by securing excellent human resources in departments that tend to be in short supply.

最良の形態としては、販売店舗のすべての部門を、ＦＣ契約とし、本部と店舗（各ＦＣ部門）の分業による経営の仕組みを整え、本部の役割、ＦＣ運営店舗の役割を明確にして、店舗運営により収益活動を行う。
経営者募集による販売部門ＦＣ契約のみで、商業施設を設置し、店舗を運営する場合は、ＦＣ契約時に、建設協力金、内外装費、月額賃料の支払義務等を本部が負担するかオーナーが負担するかにより、投下資本の回収を図れるロイアルテイ（売上総利益に対する料率）に設定することで対応。
内部的には中長期的な経営計画に沿った資金確保（新株発行、転換社債発行等）を行い、外部的には多様な資金ニーズに応え経営者募集によりフランチャイズ契約を締結し、人材とその人材の資本を集め併せ、規格化、標準化された店舗の大量出店により規模の拡大を図る。In the best mode, all departments of sales stores are contracted with FC, and a management system is established through division of labor between the headquarters and the stores (each FC department), and the roles of the headquarters and FC management stores are clarified. Profit activities are conducted through operation.
In the case of setting up a commercial facility and operating a store only with a sales department FC contract through management recruitment, if the headquarters bears the obligation to pay construction cooperation money, interior / exterior expenses, monthly rent, etc. at the time of the FC contract, This can be done by setting a royalty (a rate for gross profit) that will allow you to recover the invested capital depending on whether you pay.
Internally secure funds in line with the medium- to long-term management plan (issue of new shares, convertible bonds, etc.), and externally enter into franchise agreements by recruiting managers in response to diverse funding needs. Gather the capital of human resources, aim to expand the scale by opening a large number of standardized and standardized stores.

発明を実施する為の形態の概念図（貸借対照表）

Conceptual diagram of the form for carrying out the invention (balance sheet)

建築コスト
（１）食品スーパー小型店（ＳＭ）建築コストと賃料回収の例

（２）食品スーパー中型店（ＳＳＭ）建築コストと賃料回収の例

Building cost (1) Food super small store (SM) Example of building cost and rent collection

(2) Examples of food supermarkets (SSM) building costs and rent collection

建設協力金と月額賃料の流れ（食品スーパー中型店の例）

Construction cooperation fee and monthly rent flow (example of a food supermarket mid-size store)

Claims (3)

販売店舗における部門単位の営業権の分譲による運営システム（トータルシステム化された量販店のフランチャイズ契約の契約単位の小口化）Operational system based on sales of departmental sales rights at retail stores (total systemized mass retailer franchise contract unit size) 店舗損益のすべてを配布計算による各部門損益（契約単位）の集合体に置き換えた（決済）会計処理(Settlement) accounting process in which all store profits and losses are replaced with a collection of profits and losses of each department (contract unit) by distribution calculation 販売店舗における部門単位の営業権の分譲による運営システムと店舗損益のすべてを配布計算による各部門損益（契約単位）の集合体に置き換えた会計処理を利用した経営者募集による商業施設開発と店舗運営Commercial facility development and store management by recruiting managers using an accounting system that replaces all of the store profit and loss (contract unit) by distribution calculation with the operating system by divisional sales rights distribution at the sales store

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