title: ÐÐ½Ð°Ð»Ð¸Ð· ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° ÐÐÐ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Yum China Holdings Inc)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Analysis of the franchising business of the PRC (on the example of Yum China Holdings Inc)
Creators: name: ÐÐ¸ Ð¡ÑÐ½ÑÑÐ½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³
ÐÐÐ
ÑÐµÑÑ Ð±Ð¸Ð·Ð½ÐµÑ Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ
ÐÐ¡Ð¤Ð
Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-Ñ Ð¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
francyising
PRC
business food chain
IFRS
analysis of financial and economic activities

description: Ð¤ÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·Ð½Ð¾Ð²Ð¸Ð´Ð½Ð¾ÑÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. Ð¡ Ð¾Ð´Ð½Ð¾Ð¹ ÑÑÐ¾ÑÐ¾Ð½Ñ, ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸ Ð¼Ð¾Ð¶ÐµÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑ Ð¿Ð¾ÐºÑÐ¿ÐºÐ¸ ÑÑÐ°Ð½ÑÐ¸Ð·Ñ Ð´Ð»Ñ Ð¾ÑÐºÑÑÑÐ¸Ñ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°, Ñ Ð´ÑÑÐ³Ð¾Ð¹ ÑÑÐ¾ÑÐ¾Ð½Ñ â ÑÑÐ°Ð½ÑÐ°Ð¹Ð·ÐµÑ Ð¿Ð¾Ð»ÑÑÐ°ÐµÑ Ð²ÑÐ³Ð¾Ð´Ñ Ð² Ð²Ð¸Ð´Ðµ ÑÑÐ¸Ð»ÐµÐ½Ð¸Ñ Ð±ÑÐµÐ½Ð´Ð°. ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÐÐÐ  â ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ ÐÐÐ . ÐÑÐµÐ´Ð¼ÐµÑ â Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, Ð²ÐºÐ»ÑÑÐ°ÑÑÐµÐ¹ ÐºÐ°Ðº ÑÐµÑÑ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÐ¸Ð»Ð¸Ð°Ð»Ð¾Ð², ÑÐ°Ðº Ð¸ Ð¾Ð´Ð½Ð¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾ Ð²ÑÑÑÑÐ¿Ð°ÑÑÐµÐ¹ Ð² ÑÐ¾Ð»Ð¸ ÑÑÐ°Ð½ÑÐ°Ð¹Ð·ÐµÑÐ°. Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ â Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Yum China Holdings Inc, Ð²ÑÑÑÐ½Ð¸Ð² Ð¿ÑÐ¸ ÑÑÐ¾Ð¼, ÑÐ¿Ð¾ÑÐ¾Ð±ÑÑÐ²ÑÐµÑ Ð»Ð¸ ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²Ð°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð±Ð¸Ð·Ð½ÐµÑÐ°. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°; ÑÐ´ÐµÐ»ÐµÐ½Ð¾ Ð¾ÑÐ¾Ð±Ð¾Ðµ Ð²Ð½Ð¸Ð¼Ð°Ð½Ð¸Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²Ð¾Ð¹ ÑÐµÑÐ¸ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ; Ð¸Ð·ÑÑÐµÐ½Ð° Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½Ð°Ñ Ð±Ð°Ð·Ð°, ÑÐµÐ³ÑÐ»Ð¸ÑÑÑÑÐ°Ñ ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ Ð² ÐÐÐ . ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐ°Ð½ÑÐ°Ð¹Ð·Ð¸Ð½Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð½Ð° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ð¸ ÐÐÐ . Ð¡ ÑÐµÐ»ÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐµÐ½ÐºÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÑ Ð² Ð Ð¡ÐÐ£ Ð² Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸, Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÐµ Ð² ÐÐ¡Ð¤Ð. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Yum China Holdings Inc, Ð¿ÑÐ¾Ð´Ð°ÑÑÐµÐ¹ ÑÑÐ°Ð½ÑÐ¸Ð·Ñ Ð¸Ð·Ð²ÐµÑÑÐ½ÑÑ Ð±ÑÐµÐ½Ð´Ð¾Ð² Ð² ÑÑÐµÑÐµ Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ Ð½Ð° ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ð¸ ÐÐÐ .
description: A franchise business is a type of entrepreneurial activity. On the one hand, the franchisee can use the opportunity to purchase a franchise to open their own business, on the other hand, the franchisor receives benefits in the form of brand strengthening. The object of the FQP research is the franchising business of the PRC. The subject is the assessment of the efficiency of the company, which includes both a network of its own branches and at the same time acts as a franchisor. The purpose of the work is to assess the efficiency of the Yum China Holdings Inc company, finding out at the same time whether the franchising activity contributes to an increase in the efficiency of the business. The paper presents the theoretical aspects of the formation and development of the franchise business; special attention was paid to the development of the franchise network of the catering business; studied the legal framework governing the franchise business in the PRC. The analysis of franchising business in the economic territory of the PRC is carried out. In order to conduct an economic assessment of the activities of a foreign company, a methodology has been developed for transforming the indicators of financial statements used in RAS into indicators used in IFRS. Based on this methodology, an analysis of the financial and economic activities of Yum China Holdings Inc, which sells franchises of famous brands in the food industry in the PRC, was carried out.