How to find the amount of the discount as a percentage. How much do discounts cost you? Let's count. How to find out the percentage of the amount in the general case

25.03.2021

A percentage is one hundredth of a number taken as a whole. Percentages are used to indicate the ratio of a part to a whole, as well as to compare quantities.

1% = 1 100 = 0,01

The interest calculator allows you to perform the following operations:

Find percentage of a number

To find a percentage p from a number, you need to multiply this number by a fraction p 100

Let's find 12% of the number 300:
300 12 100 = 300 0.12 = 36
12% of 300 equals 36.

For example, a product costs 500 rubles and a 7% discount applies to it. Find the absolute value of the discount:
500 · 7 100 = 500 0.07 = 35
Thus, the discount is 35 rubles.

What percentage is one number of another

To calculate the percentage of numbers, you need to divide one number by another and multiply by 100%.

Let's calculate how many percent is the number 12 of the number 30:
12 30 100 = 0.4 100 = 40%
The number 12 is 40% of the number 30.

For example, a book contains 340 pages. Vasya read 200 pages. Let's calculate how many percent of the whole book Vasya has read.
200 340 100% = 0.59 100 = 59%
Thus, Vasya read 59% of the entire book.

Add a percentage to a number

To add to the number p percent, you need to multiply this number by (1 + p 100)

Let's add 30% to the number 200:
200 (1+ 30 100 ) = 200 1.3 = 260
200 + 30% equals 260.

For example, a subscription to the pool costs 1000 rubles. From next month they promised to raise the price by 20%. Let's calculate how much the subscription will cost.
1000 (1+ 20 100 ) = 1000 1.2 = 1200
Thus, the subscription will cost 1200 rubles.

Subtract a percentage from a number

To subtract from the number p percent, you need to multiply this number by (1 - p 100)

Subtract 30% from the number 200:
200 (1 - 30 100 ) = 200 0.7 = 140
200 - 30% equals 140.

For example, a bicycle costs 30,000 rubles. The store gave him a 5% discount. Let's calculate how much the bike will cost, taking into account the discount.
30000 (1 - 5 100 ) = 30000 0.95 = 28500
Thus, the bike will cost 28,500 rubles.

By what percentage is one number greater than the other?

To calculate how many percent one number is greater than another, you need to divide the first number by the second, multiply the result by 100 and subtract 100.

Let's calculate how many percent the number 20 is greater than the number 5:
20 5 100 - 100 = 4 100 - 100 = 400 - 100 = 300%
The number 20 is greater than the number 5 by 300%.

For example, the salary of a boss is 50,000 rubles, and an employee is 30,000 rubles. Find by how many percent the boss's salary is higher:
50000 35000 100 - 100 = 1.43 * 100 - 100 = 143 - 100 = 43%
Thus, the boss's salary is 43% higher than the employee's salary.

By what percentage is one number less than the other?

To calculate how many percent one number is less than another, you need to subtract from 100 the ratio of the first number to the second, multiplied by 100.

Let's calculate how many percent the number 5 is less than the number 20:
100 - 5 20 100 = 100 - 0.25 100 = 100 - 25 = 75%
The number 5 is less than the number 20 by 75%.

For example, freelancer Oleg in January completed orders for 40,000 rubles, and in February for 30,000 rubles. Let's find by what percentage Oleg earned less in February than in January:
100 - 30000 40000 100 = 100 - 0.75 * 100 = 100 - 75 = 25%
Thus, in February Oleg earned 25% less than in January.

Find 100 percent

If number x This p percent, then you can find 100 percent by multiplying the number x on the 100p

Finding 100% if 25% is 7:
7 · 100 25 = 7 4 = 28
If 25% equals 7, then 100% equals 28.

For example, Katya copies photos from her camera to her computer. 20% of photos were copied in 5 minutes. Let's find how much time the copying process takes:
5 · 100 20 = 5 5 = 25
We get that the process of copying all the photos takes 25 minutes.

One of the most common ways to increase sales is to provide a discount. The seller announces the reduction in the cost of the goods, and the buyer decides whether the new price suits him or not. However, not everyone can immediately figure out how to calculate a discount on a product in order to evaluate the terms of the transaction. For the buyer, the final amount of the purchase is important, and for the seller, the profit. Here is the formula for calculating the discount.

Why discounts are introduced

Typically, prices are lowered to attract new customers or increase sales. Sellers develop a pricing policy that takes into account:

seasonality of sales - price changes during periods of greatest or, conversely, least demand;

volumes, frequency of transactions;

payment terms (for example, reduction in advance payment method).

Discounts can be provided to all counterparties without exception or only to those in whom the seller is interested.

Basis for the discount

In Art. 424 of the Civil Code of the Russian Federation states that the price is set by agreement of the parties. The change is allowed under the terms of the concluded agreement, or in cases specified in the law (clauses 1, 2 of article 424 of the Civil Code of the Russian Federation).

In retail, the size of the discount is usually indicated in the price tag for the product for which the offer is valid. To attract buyers, an additional announcement about the current promotion is placed. In the check, the total amount is indicated taking into account all discounts.

With wholesale buyers, the terms of the transaction are specified in the text of the contract. The possibility of granting discounts must be explicitly stated in the document. From the concluded agreement, it should be clear how to calculate the discount on the goods if the counterparty has fulfilled the conditions for reducing the price.

How to get a discount

The seller can provide a discount immediately, at the time of the purchase of goods, services, or later - after additional conditions are met, for example, after reaching a certain volume of purchases. Depending on this, documents are exposed:

if the discount is granted immediately, then the price including the discount is indicated in the documents;

if the discount is granted later, then corrective documents are issued.

The deviation of the price may be of interest to the tax authorities - paragraph 2 of Art. 40 of the Tax Code of the Russian Federation enables inspectors to check the correctness of the calculation of prices when they change by more than 20% compared to the prices applied by the seller for identical goods in a short period of time.

Where discounts are reflected

Price changes must be documented. What papers should contain information about discounts:

in the internal documents of the company (price lists, list of goods, etc.);

in contracts with contractors;

in documents issued during shipment (waybills, invoices, UPD):

if necessary, in corrective documents;

Reducing prices entails the need to take into account the changed data in accounting and tax accounting. Information is also reflected in tax returns.

How to calculate a discount on a product, formula

If the buyer is aware only of the size of the base, initial price, knowing the amount of the discount, you can calculate both the amount of the discount and the new cost of the goods.

Most often, the discount is indicated as a percentage. How to correctly calculate the discount on a product? The formula applied is the following:

SS \u003d BC / 100% x PS, where

SS - discount amount,

BC - base price,

PS - % discount.

To find out new price, the discount amount received is deducted from the base cost.

Let's give an example of calculation.

An example of calculating a discount based on a set percentage

Urozhay LLC has been selling apples since the beginning of the year at a price of 40 rubles per kilogram. In August, due to a seasonal decrease in demand for goods, the company announced a 15% discount for customers. How to correctly calculate the discount on a product?

40 rubles is the base price,

15% - discount percentage.

The amount of the price reduction will be: 40 / 100% x 15% = 6 rubles.

The price of apples in August, taking into account the discount provided, will be: 40 - 6 = 34 rubles per kilogram.

Fixed discount

Sometimes the seller claims a discount in a fixed amount. Then the buyer can calculate the discount percentage in reverse order:

PS \u003d ((BC - NC) / BC) x 100%, where

PS - discount percentage;

BC - base (old) price;

NC - new price.

Let's calculate the discount.

An example of calculating the discount percentage based on a fixed value

The supply contract between Aqua LLC and Vega LLC stipulates that the cost of delivering bottled water for a 19-liter container under the contract is 160 rubles. If the volume of delivery per month exceeds 190 liters, the cost of delivery will be lower and will amount to 150 rubles. Calculate the discount percentage if the condition of exceeding the supply volume is met:

160 rub. – base price,

150 rub. - new price.

The discount percentage will be: ((160 - 150) / 160) x 100% = 6.25%.

That is, the cost is reduced by 6.25% if more than 190 liters of water per month are delivered under the contract.

Using these formulas, the buyer can independently calculate the amount of price change, as well as calculate the new cost of the goods. This will help you decide whether to conclude a deal on the proposed terms.

AT various types activity requires the ability to calculate percentages. Understand how they "get". Trading allowances, VAT, discounts, returns on deposits, securities, and even tips are all calculated as some part of the whole.

Let's understand how to work with percentages in Excel. A program that performs calculations automatically and allows variations of the same formula.

Working with percentages in Excel

Calculating a percentage of a number, adding, subtracting interest on a modern calculator is not difficult. The main condition is that the corresponding icon (%) must be on the keyboard. And then - a matter of technique and attentiveness.

For example, 25 + 5%. To find the value of an expression, you need to type a given sequence of numbers and signs on the calculator. The result is 26.25. You don't need to be smart with this technique.

To create formulas in Excel, let's remember the school basics:

A percentage is a hundredth of a whole.

To find the percentage of a whole number, you need to divide the desired share by the whole number and multiply the total by 100.

Example. Brought 30 units of goods. On the first day, 5 units were sold. What percentage of the product was sold?

5 is a part. 30 is an integer. We substitute the data in the formula:

(5/30) * 100 = 16,7%

To add a percentage to a number in Excel (25 + 5%), you must first find 5% of 25. At school, they made up the proportion:

X \u003d (25 * 5) / 100 \u003d 1.25

After that, you can perform addition.

When basic computing skills are restored, it will not be difficult to figure out the formulas.

How to calculate percentage of a number in Excel

There are several ways.

We adapt the mathematical formula to the program: (part / whole) * 100.

Look carefully at the formula bar and the result. The result is correct. But we did not multiply by 100. Why?

Cell format changes in Excel. For C1, we assigned the "Percentage" format. It involves multiplying the value by 100 and displaying it with a % sign. If necessary, you can set a certain number of digits after the decimal point.

Now let's calculate how much it will be 5% of 25. To do this, enter the calculation formula into the cell: \u003d (25 * 5) / 100. Result:

Or: =(25/100)*5. The result will be the same.

Let's solve the example in a different way, using the % sign on the keyboard:

Let's apply the acquired knowledge in practice.

The cost of the goods and the VAT rate (18%) are known. You need to calculate the amount of VAT.

Multiply the cost of the item by 18%. Let's "multiply" the formula to the entire column. To do this, click on the bottom right corner of the cell and drag it down.

The amount of VAT, the rate is known. Let's find the cost of the goods.

Calculation formula: =(B1*100)/18. Result:

The quantity of goods sold, individually and in total, is known. It is necessary to find the share of sales for each unit relative to the total.

The calculation formula remains the same: part / whole * 100. Only in this example, we will make the reference to the cell in the denominator of the fraction absolute. Use the $ sign before the row name and column name: $B$7.

How to add a percentage to a number

The problem is solved in two steps:

And here we have performed the actual addition. We omit the intermediate action. Initial data:

The VAT rate is 18%. We need to find the amount of VAT and add it to the price of the goods. Formula: price + (price * 18%).

Don't forget the brackets! With their help, we establish the order of calculation.

To subtract a percentage from a number in Excel, follow the same procedure. Only instead of addition, we perform subtraction.

How to calculate percentage difference in Excel?

How much the value has changed between two values as a percentage.

Let's abstract from Excel first. A month ago, tables were brought to the store at a price of 100 rubles per unit. Today the purchase price is 150 rubles.

Percent difference = (new data - old data) / old data * 100%.

In our example, the purchase price of a unit of goods increased by 50%.

Let's calculate the percentage difference between the data in the two columns:

Do not forget to set the "Percentage" cell format.

Calculate the percentage change between rows:

The formula is: (next value - previous value) / previous value.

With this arrangement of data, we skip the first line!

If you need to compare data for all months with January, for example, use an absolute cell reference with the desired value ($ sign).

How to make a percentage chart

First option: make a column in the data table. Then use this data to build a chart. Select the cells with percentages and copy - click "Insert" - select the chart type - OK.

The second option is to format the data labels as a share. In May - 22 working shifts. You need to calculate in percentage: how much each worker worked. We compile a table where the first column is the number of working days, the second is the number of days off.

Let's make a pie chart. Select the data in two columns - copy - "Insert" - chart - type - OK. Then we insert the data. Click on them with the right mouse button - "Format Data Signatures".

Select "Shares". On the "Number" tab - percentage format. It turns out like this:

We will stop there. And you can edit to your taste: change the color, the appearance of the diagram, make underlines, etc.

Good day!

Interest, I tell you, is not only something "boring" in mathematics lessons at school, but also an archa-necessary and applied thing in life (found everywhere: when you take out a loan, open a deposit, calculate profit, etc. ). And in my opinion, when studying the topic of "interest" in the same school, extremely little time is devoted to this ().

Perhaps because of this, some people find themselves in not very pleasant situations (many of which could have been avoided if one had time to figure out what was there and how ...).

Actually, in this article I want to analyze the most popular problems with percentages that are just encountered in life (of course, I will consider this as simple as possible with examples). Well, forewarned means forearmed (I think that knowledge of this topic will allow many to save both time and money).

So, on to the topic...

Option 1: calculating prime numbers in your head in 2-3 seconds.

In the vast majority of cases in life, you need to quickly figure out in your mind how much it will be a 10% discount from some number (for example). Agree, in order to make a purchase decision, you do not need to calculate everything down to the penny (it is important to figure out the order).

The most common variants of numbers with percentages are listed below, as well as what you need to divide the number into to find out the desired value.

Simple examples:

1% of the number = divide the number by 100 (1% of 200 = 200/100 = 2);
10% of the number = divide the number by 10 (10% of 200 = 200/10 = 20);
25% of the number = divide the number by 4 or twice by 2 (25% of 200 = 200/4 = 50);
33% of the number ≈ divide the number by 3;
50% of the number = divide the number by 2.

Problem! For example, you want to buy equipment for 197 thousand rubles. The store gives a 10.99% discount if you meet any conditions. How can you quickly figure out if it's worth it?

Solution example. Yes, just round these couple of numbers: instead of 197, take the amount of 200, instead of 10.99%, take 10% (conditionally). In total, you need to divide 200 by 10 - i.e. we estimated the size of the discount at about 20 thousand rubles. (with a certain experience, the calculation is done practically on the machine in 2-3 seconds).

Exact calculation: 197 * 10.99 / 100 \u003d 21.65 thousand rubles.

Option 2: use the Android phone calculator

When you need a more accurate result, you can use the calculator on your phone (in the article below I will give screenshots from Android). Using it is quite simple.

For example, you need to find 30% of the number 900. How to do it?

Yes, it's quite simple:

open calculator;
write 30%900 (of course, the percentage and the number can be different);
note that at the bottom under your written "equation" you will see the number 270 - this is 30% of 900.

Below is more complex example. Found 17.39% of the number 393,675 (result 68460.08).

If you need, for example, subtract 10% from 30,000 and find out how much it will be, then you can write it like that (by the way, 10% of 30,000 is 3000). Thus, if 3000 is subtracted from 30,000, it will be 27,000 (which is what the calculator showed).

In general, a very handy tool when you need to calculate 2-3 numbers and get accurate results, up to tenths/hundredths.

Option 3: we calculate the percentage of the number (the essence of the calculation + the golden rule)

It is not always and not everywhere possible to round numbers and calculate percentages in your mind. Moreover, sometimes it is required not only to get some exact result, but also to understand the very "essence of the calculation" (for example, to calculate a hundred/thousand different tasks in Excel).

Let's say we need to find 17.39% of the number 393,675. Let's solve this simple problem...

To remove all points on "Y", consider the inverse problem. For example, how many percent is the number 30,000 of the number 393,675.

Option 4: calculate percentages in Excel

Excel is good because it allows you to make fairly voluminous calculations: you can simultaneously calculate dozens of very different tables by linking them together. And in general, can you manually calculate the percentages for dozens of items of goods, for example.

Below I will show a couple of examples that are most often encountered.

The first task. There are two numbers, for example, the price of buying and selling. We need to find out the difference between these two numbers as a percentage (how much one is more / less than the other).

For a more accurate understanding, I will give another example. Another problem: there is a purchase price and the desired percentage of profit (let's say 10%). How to find out the selling price. Everything seems to be simple, but many "stumble" ...

Additions on the topic are always welcome...

That's all, good luck!

Before proceeding to a direct description of the types of discounts and their economic evaluation, we should dwell on the principles of their application, the implementation of which should ensure the effectiveness of the entire system of discounts.

First, the use of the discount system should lead to a positive economic effect. That is, discounts should not be perceived as a necessary evil that companies have to put up with. On the contrary, they should serve at least to maintain the level of profitability, and better - to increase it.

Secondly, the discount provided should arouse real interest in the buyer and the desire to fulfill the agreed conditions.

Thirdly, the discount system should be simple and understandable to customers and employees of the company. The presence of a large number of different types of discounts in one system at the same time can create confusion and misunderstanding among the buyer and significantly complicate the work of the sales department.

Main types of discounts

Progressive discounts for large purchases

This is the most common type of discount. The company establishes their progressive scale depending on the volume of the consignment or the volume of purchases for a certain period. However, in most cases, such systems are drawn up intuitively and very often are not effective enough.

To calculate the scale of discounts, the principle of not reducing the profit level can serve - the profit at the discounted price and the new sales volume should be no less than at the initial values of the price and sales level.

Given this principle, you can derive a formula for calculating discounts.

where current margin is revenue minus variable costs for manufacturing enterprise or purchase cost for trading companies. If trading company a large amount of own variable costs, then they should also be added to the purchase price;
desired margin increase is an indicator of the desired margin growth in relation to the current level.

As can be seen from the formula, aggregated data (margin and markup percentage) by product category are used to calculate the discount scale. At the same time, the product category itself may contain a large number of commodity items with different prices, units of measurement and sales volumes.

The use of source data by product category makes the formula easy to apply in practice, since the discount scale has to be developed entirely for product categories, and not for individual items.

There are two ways to apply the formula:

EXAMPLE 1

The client asks for an additional discount

Suppose a customer purchases a certain category of goods for the amount of 40,000 rubles every month, taking into account the 2% discount provided to the customer. That is, according to the price list, such a batch costs 40,816 rubles (40,000 rubles / (1-2% / 100%)). Medium trade margin for this product category is 25%. Thus, the purchase price of the consignment in question is 32,653 rubles (40,816 rubles / (1 + 25% / 100%)), and the current margin is 7347 rubles (40,000-32,653).

So the client asks big discount. For example, 4% or 7%. What counter-conditions should the company offer in order to maintain the level of profit? For example, for a discount level of 7% or more, the company has set a desired margin increase of 1000 rubles compared to the previous level of 7347 rubles. Using the above formula, we calculate the required sales volume in monetary terms for each discount level (see Table 1).

Table 1. Calculation of the required sales volume

Indicator	Discount amount
Indicator	0 %	2 %	4 %	7 %	10 %
Desired margin increase

Required increase in sales volume relative to current sales
Price list price
Purchase cost

EXAMPLE 2

Development of a general scale of discounts

To do this, you need to do the following calculations:

For the option when the trade margin is 20%, we get the following table (see Table 2).

Table 2. Calculation of the scale of discounts

Indicator	Discount amount
Indicator	0 %	2 %	4 %	7 %	10 %
Desired margin increase
Required sales volume at a discount
Rounded discounted sales volume
Price list price
Purchase cost

Contract discounts

This group of discounts should motivate the client to fulfill such contractual conditions that are beneficial for the company. Contractual discounts may be due to the term of payment, a certain type of payment or currency, the purchase of a certain product line, etc.

To establish conditions for the payment term, payment currency and type of means of payment economic assessment can be bank interest, conversion costs and banking services, and for the line and grade - freezing costs working capital and other benefits from the complex order.

Thus, the company sets such conditions for the client, the fulfillment of which is interesting for the client and beneficial for the company. Conversely, it is possible to set margins on terms that are unfavorable to the company.

EXAMPLE 3

Discount due to payment term

The following scheme can serve as an example of setting conditions for the payment period. There is a base price for the goods when paid upon delivery. At the same time, it is possible to grant a delay to the client for 30 days or to receive an advance payment from the client for 30 days. If it is beneficial for the company to motivate the client to pay earlier, you can set a discount for prepayment and, conversely, a markup for deferred payment.
The comparison rate can be bank interest. Take for example 18% per annum or 1.5% per month. Thus, the company can set conditions slightly better than the bank rate (for example, a 2% discount for prepayment and a 2% markup for deferred payment) in order to make it interesting for the client to pay for the goods earlier.

EXAMPLE 4

Discount based on settlement currency

Clients of a company trading in auto parts for foreign cars had the opportunity to pay for goods different types cash currency (rubles, dollars and euros). But under the current payment system, there was an abundance of dollars, there were not enough rubles, and the euro at that time had not yet received sufficient distribution.

Then a “currency flow map” was drawn up and analyzed — that is, it was estimated to what extent the company receives different currencies and to what extent there is a need to spend it, taking into account all the conditions for converting and the cost of banking services. After that, the conditions for accepting currency and the internal rate were carefully changed towards more favorable conditions from the point of view of the company.

EXAMPLE 5

Discount due to a set of conditions

Often you can find a “retro bonus” scheme (payment of the discount amount at the end of the month, subject to a number of conditions). The total amount of the discount is made up of a set of conditions that the company needs to fulfill. For example:

for the implementation of the planned volume - 3%;
for timely payment - 3%;
for the selected line - 2%.

Thus, if all conditions are met, the client receives a total discount of 8%.

However, this scheme does not always work either. Sometimes clients (especially small ones) say: “Give me 3% now and I don’t need any more.” It is important not to forget the principle of discount attractiveness for the client and to keep track of what really arouses his interest.

The next important point of the contract is the terms of delivery of the goods. The company may provide for additional actions to encourage customers to comply with favorable conditions for it. For example, if there is a permanent fleet of vehicles, the seller should try to deliver goods with his own vehicles (within the limits of loading Vehicle), since downtime of cars will somehow affect financial results. And a stable loading of the fleet can bring benefits both direct economic and indirect (in the form of convenience for customers).

Delivery markup additional service on delivery can be justified by the fact that its amount is somewhat less than the cost of an alternative delivery service when the client uses hired transport.

On the contrary, if the client has his own transport, he has the right to demand a discount. But in this case, the seller can set a discount slightly less than their own shipping costs.

Seasonal (holiday) discounts to redistribute demand

The use of seasonal discounts allows you to redistribute demand over time - to ensure uniform loading and reduce aggregate demand during peak periods.

Seasonality of demand is a common situation in conditions of limited production capacity companies, when during the peak period it cannot provide all applications, and during the recession it is forced to stand idle. In this case, discounts are designed to redistribute demand over time and encourage buyers to purchase goods before the onset of the season and, accordingly, reduce demand during peak periods.

Glossary

Switching costs are the costs that a customer will have to incur when switching to new product or a new seller. Costs can be both monetary (loss of discount) and psychological (habit, convenience for the buyer). — Note. author.

Seasonal fluctuations can be both for a long time (for example, during the summer months or new year holidays), and in short periods - a week and a day. Then peak days and evening hours can be respectively. Therefore, some supermarkets provide discounts to pensioners when they make a purchase before 12 noon. An economic criterion for the effectiveness of such discounts can be an assessment of the benefits from the redistribution of demand and lost profits when peak demand is not met.

If a company is purposefully preparing for an increase in purchasing activity, holiday discounts are sometimes applied, the main purpose of which is to revive trade and attract customers to their store during a predictable increase in purchasing activity.

Seasonal discounts for product liquidation

Another type of seasonal discounts are discounts to get rid of goods, the main task of which is to stimulate demand for the elimination of residues. If a company has not been able to sell all of its seasonal items during peak sales, then it has two options: store those leftovers until the next season, or provide discounts to allow for eventual liquidation of leftovers. Therefore, the economic assessment for calculating such discounts is the assessment of the cost of storing products. At the same time, both direct costs (mainly the use of occupied space) and indirect costs (risks of physical and obsolescence of goods, loss of presentation etc.). Thus, if the cost of storing goods is high, and the calculated discount is really able to attract a sufficient number of buyers, then the use of this type of discount is advisable.

Prevention of adverse tax consequences

When applying discounts, it is necessary to take into account the provisions of Article 40 of the Tax Code of the Russian Federation, which establishes the principles for determining the price of goods, works, services. By general rule for taxation purposes, the price of goods, works or services is accepted, indicated by the parties transaction, and until proven otherwise, it is assumed that this price corresponds to the level of market prices. But it should be remembered that if the price deviates by more than 20% upwards or downwards from the level of prices applied by the taxpayer for identical (homogeneous) goods within a short period of time, the tax authorities can check the correctness of the application of prices for transactions (subpara. 4 paragraph 2 article 40 of the Tax Code of the Russian Federation). If a deviation is detected, they have the right to charge additional tax and penalties.

Therefore, if the maximum discount is 20% of the regular price level (if prices are kept at the average market level), then the tax authorities have no reason to find fault with the seller. If discounts of more than 20% are expected, then such actions must be explained by the fact that the discounts are due to the marketing policy of the taxpaying organization. Or seasonal and other fluctuations in demand. These factors must be taken into account by the tax authorities when calculating the market price. These and other circumstances listed in paragraph 3 of Article 40 of the Tax Code of the Russian Federation, the taxpayer has the right to refer to, protecting their interests.

However, such actions must be confirmed by appropriate documents. Without fail, they must be fixed in special internal documents. This may be an order or order of the head of the organization. In addition, an indication of the formation of the transaction price, taking into account discounts as part of the marketing policy, can also be reflected in the text of the contract for the sale of goods sold at a discount, in the invoice for payment for the goods. This is proof that the price of the goods is not underestimated due to other reasons.

Attracting new customers and retaining old ones

The main task of discount systems aimed at attracting new buyers is to form, in a certain period of time, such conditions that would ensure interest and encourage the buyer to contact this particular seller. Moreover, to achieve such a result, it is not necessary to reduce the price of all goods. It is enough to reduce it only by a few so-called “indicator” goods, the prices of which the buyer remembers and by which he judges the price level of the entire company.

Goods-"indicators" should occupy a small volume in total mass of goods sold, since a price reduction for a large part of the range or for the “main” product can lead to significant economic losses. There can be no more than 3–5 such goods in each product category, and it is for them that the buyer must know the price level. Coverage of losses from lower prices for some goods should be carried out through the additional sale of other goods, for which the price may be too high.

After the company has managed to attract new customers, the next task is to retain them - the formation of such conditions under which the customer who made the first purchase will be interested in purchasing goods from this seller and in the future. In this case, the ideal option can be considered a situation in which each subsequent purchase will increase this interest more and more. This problem can be quite successfully solved using a system of cumulative discounts: they must be significant for the buyer and must exceed the cost of switching when applying to another company.

Dealer discounts

separate category discounts are discounts for dealers, distributors, wholesalers, firms that participate in the product distribution system of the selling company. A rough economic estimate for dealer discounts can be a discount value that is approximately equal to the cost of distribution services (or slightly less than the cost of organizing own channel promotion)*.

So, if you correctly develop and calculate the system of discounts, they will be economically beneficial both for the company itself and for the buyer. Moreover, the effect that the discount produces is measured not only by economic benefits. A company that provides a discount to its customers demonstrates care, respect and increased interest in them, which most often provokes their loyalty to the company. And customer loyalty is worth more than money.

* More about pricing policy when organizing product distribution channels, see the article "Price for the distributor" in the last issue of the magazine "Sales bussines / Sales" (No. 11, 2005). — Note. editions.