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Steuerberatungsgesellschaften im Franchisemodell? by Kleina, Célina

Steuerberatungsgesellschaften im Franchisemodell?

by Célina Kleina
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Book cover type: Paperback
  • ISBN13: 9783656355458
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 120
  • Original Price: USD 63.5
  • Language: German
  • Edition: N/A
  • Item Weight: 168 grams
  • BISAC Subject(s): Management

Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Sonstiges, Note: 2,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: Den Markt kann man mit einer Gebirgslandschaft vergleichen. Es gibt die verschiedensten Formationen, die anhand ihrer Höhe, Höhenunterschiede und Reichweite der Einzelgipfel und Gebirgsketten zu unterscheiden sind: Massive, Kamm- und Kettengebirge, Nebengipfel, Plateaus, Hügel, Monolithe1 u.v.m. Kleine, mittlere und gro e Unternehmen sowie Weltkonzerne bereichern den Markt - Welche kennt man in der Regel? Die gro en und aus dem Markt herausragenden Unternehmen2. Durch Multiplikation der Geschäftsidee und der gleichzeitigen Zusammenführung von Unternehmensaktivitäten im Bereich Beschaffung, Produktion sowie Marketing3, erlangt der Ideengeber positive Synergieeffekte für sein Unternehmen und kann mit Hilfe der Partner flächendeckend aus dem Markt hervorstechen - hierin liegt der Erfolg des Franchisesystems. Der Begriff 'Franchise' ist eine ältere Wortschöpfung und leitet sich von dem französischen Wort 'franchise' ab, welches so viel bedeutet wie Befreien von Abgaben 4. Bereits im Mittelalter überlie en weltliche und kirchliche Fürsten Privilegien für den Verkauf von Produkten an Dritte oder für das Eintreiben von Steuern5. In den USA konnte mittels der Vergabe von Rechten der Bau der Eisenbahnstrecke und somit die Erschlie ung des Westens gefördert werden6. Franchise im heutigen Sinne entwickelte sich in der amerikanischen Nachkriegszeit, in der, neben der Vergabe von Gebiets- und Namensrechten, besonders Produkte und deren Zusatzleistungen angeboten wurden, um den selbständigen Partnern den Einstieg in die Geschäftswelt zu ermöglichen7. [...] 1 Vgl. Nebel, Schulz & Flohr (2008), S. 3 2 Vgl. Nebel, Schulz & Flohr (2008), S. 3 3 Vgl. Wöhe (2005), S. 145 4 Vgl. Arnold (2009), S. 28 5 Vgl. Arnold (2009), S. 28 6 Vgl. Arnold (2009), S. 28 7 Vgl. Arnold (2009), S. 28

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