We do not want to lose this quality by expanding through


Mrs. Fields Cookie Company is a very successful company out of Salt Lake City, Utah. The company sells freshly baked cookies to customers in shopping malls. The company has expanded and opened outlets in many cities such as San Francisco. Debbie Fields has been on the cover of several business magazines. The articles stress that Mrs. Fields works very long hours and is often at the stores monitoring the quality of the product and making sure the cookies are produced with tender loving care. The Fields have earned millions of dollars from this business. In 1986, they were planning to open new outlets throughout the country. They had a policy that they would not franchise units. To quote Mrs. Fields, "We do not want to turn into just another fast-food franchise company. Our success is based on high quality products produced with great care and love. We do not want to lose this quality by expanding through franchises. Rather, we prefer to maintain ownership of all units to ensure continued good service and quality."

Evaluate the Fields franchising policy. 

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Accounting Basics: We do not want to lose this quality by expanding through
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