There are various types of discounts used in marketing. What actions to take to attract customers

reservoirs 12.10.2019

reservoirs

Hello! In this article we will talk about promotions to attract customers.

Today you will learn:

How to conduct promotions for;
What types of shares exist and how to come up with a share;
How to calculate stock performance.

What are shares and why are they needed?

During the height of the economic crisis in the country, the issue of attracting new customers is faced by almost every enterprise. The situation is aggravated by the high level in almost all areas of business.

In such harsh conditions, entrepreneurs are forced to resort to the most stringent measures to attract customers. One such measure is sales promotion.

Sales promotion - a promotional tool aimed at a short-term increase in demand with the help of various promotions that stimulate purchase.

Promotions will allow you to achieve the following goals:

Short-term increase in sales volumes;
Capturing market share for the long term;
Attracting new consumers:
Lure consumers from competitors;
Stimulation of large volumes of purchases;
Retaining loyal customers.

Advantages:

Attracting attention to the company, brand and product;
Providing information about the product and the company to potential consumers;
Significant increase in sales during the promotion period;
Rapid response of the consumer to the stimulating effect;
Sales focus.

Flaws:

Short-term exposure tends to increase sales only for the duration of the promotion;
Often have a negative impact on the image of the organization. In the event that a high-level company starts selling goods with a discount of more than 70%, it loses wealthy buyers and attracts those who are ready to purchase products only at discounts;
Significantly reduces the profit of the company. Even a 5% discount has a painful effect on the company's profits, which we will talk about a little later.

If these shortcomings do not scare you, then let's move on.

Equity strategy development process

Any activity to attract visitors should begin with the development of a strategy. Stocks are no exception.

The process of developing a sales promotion strategy includes the following steps:

Formation of sales promotion goals;
Determination of suitable stocks, which we will talk about a little later;
Development of an incentive program: designation of the timing of the action, determination of the size of the incentive (budget), determination of the conditions for participation in the action, methods for promoting and distributing the incentive package, developing a mechanism for responding to the action, preliminary testing;
Practical implementation of the incentive program through the use of various promotions;
Evaluation of results.

Types of promotions to attract customers

On the this moment there is a very a large number of variety of promotions.

The choice of one or another means of sales promotion depends on the following factors:

Activity specifics.
Product type. For example, you sell wedding dresses. It would be strange when buying one to give the second;
Format and location of the store. For example, we own a stall selling pies at the station. Next to us are three more of the same stall. To attract consumers, we decided to hold a promotion. As a gift to a random lucky person, we provide a coupon for free receipt one pie a day for a month. However, 90% of our consumers are passing through this place and this action will not interest them, and it will not help us resolve the issue with competitors;
Activities of competitors in this area;
The financial capabilities of the company;
Purposes of the action.

Determine for yourself each of these options. Determined? Then we move on to the types of shares.

Discounts

Discounts are the most popular and easiest way. Buyers are happy to buy goods with red price tags. The more you lower the price, the more purchases you get. But be careful. Every percentage of the price hurts the margin of your products.

During the month of discounts, sales increased by 20% and amounted to 148 pies or 2,664 rubles. The margin of a pie for the period of the promotion was: 18-17.3 = 0.7 rubles.

Let's calculate the profit received for the month of the promotion: 0.7 * 148 = 103.6 rubles. Thus, thanks to discounts, we lost 209.4 rubles of profit with an increase in purchases by 20%.

Make it a rule to carry out such calculations before introducing the discount system.

Human psychology is arranged in such a way that he practically does not notice a price decrease of less than 15%. Therefore, a discount of 5 or 10% will not lead to a significant increase in demand.

Discount forms:

Seasonal sales;
Discounts for large volume purchases;
Discounts in honor of a special occasion (customer's birthday, store opening date, etc.);
Discounts for the purchase of a certain category of products.
Discount on defective goods;
Discount on “product of the day”;
Discount when buying at;
Refer a friend discount.

Please note that the introduction of any discount must necessarily be tied to any occasion. If you simply lower your prices, the consumer will think about the quality of your product. It is discounts that tend to negatively affect the image of the organization when they are ineptly applied.

Gifts for purchase

Also a very popular type of action. You can give away both your products and the goods of your partners for the purchase. In the first case, you will again have to calculate the change in sales and profits so as not to go into the red. But the second option is very tempting.

Find a partner company that needs to promote their product or brand and offer cooperation.

Example. Since the idea of discounts at our stall with pies failed, we decided to give gifts for the purchase. To do this, we agreed with the shop opposite that we would attract our customers to their outlet by issuing them a coupon for receiving free tea from them. The store agrees, since the likelihood that a visitor will buy any product from them by going for free tea is very high.

Types of promotion "gift for purchase":

The second product lowest price is free;
Bonus from partners;
Lottery;
Discount card for purchase.

Loyalty cards

Almost everyone has several cards in their wallet from their favorite stores. They allow the buyer to benefit from shopping in this store.

There are the following forms of discount cards:

Discount cards- provide the client with a fixed discount. It does not change during the use of this card. Aimed at retaining visitors, their binding to the outlet;
Savings cards- often the amount of benefit depends on the total amount of the purchased goods in monetary terms. The more you buy during the entire period of using the card, the greater your discount. Aimed at increasing the number of purchases and customer retention;
club card- provided to special customers, for example, for a large purchase volume. It carries certain privileges, including: the opportunity to participate in promotions, a permanent discount, gifts.

It is impossible to issue cards just like that, time their donation to some event or determine the conditions.

Here are some options for you:

Shop birthday;
Large purchase volume;
Issuance of discount cards to the first visitors;
Issuance of cards for participation in the competition;
Sale of cards.

Contests and sweepstakes

This type of stock is actively gaining momentum. Hold a prize draw, come up with a contest, the winners of which will receive your products as a gift. This will allow you to increase company awareness and consumer loyalty.

Competitions are of two types:

Companies related to the product. In this case, the buyer, in order to receive a surprise, must purchase a certain amount of goods. For example, buy 10 bottles of soda to collect caps from them and get a prize. Aimed at increasing demand and drawing attention to the company;
Product unrelated. The consumer performs some task, while he does not need to purchase the company's product. For example, a consumer must write a story about their day at school in order to receive a free set of school supplies.

Tasting

As a rule, it is carried out in large supermarkets. At the same time, this type of action is aimed not so much at increasing the sales volume of the product being tasted, but rather at increasing the sales volume of the supermarket as a whole. According to statistics, consumers who have tried a product buy 25% more than they planned in that store.

We will talk about the calculation of the effectiveness of this type of action a little later.

How to come up with a promotion to attract customers

To come up with a promotion to attract customers, you must go through the following steps:

Determine the goals of the advertising campaign. What do you want to achieve? Increasing sales, increasing customer loyalty, attracting new customers or retaining existing ones. Write down all your goals;
Determine the participants of the marketing campaign. Who exactly do you want to influence, who will influence, who will control its implementation. Discounts can scare away wealthy customers from your company and attract consumers in the middle and low price segment. The club card can have the opposite effect. Promoters, salespeople, account managers can influence consumers. The director or administrator will control the entire process. All personnel involved in the action must be prepared: familiarized with the conditions, instructed.
Determine the motives of each participant. The consumer is interested in additional benefits, the seller is interested in a premium or bonuses for good results, the administrator is interested in fulfilling the plan, increasing sales. The correct definition of the motives of each of the participants will allow you to effectively manage the process.
Work to identify the needs of your customers. What exactly might interest them?
Think about when your promotion will be most relevant. For example, ice cream in winter will not cause such a stir among consumers as gingerbread cookies and hot chocolate.
Decide on the type of action. It directly depends on the one for which you are running the promotion. It is also important to determine the value of the gift. Remember that a large number of small bonuses attract consumers more than a few expensive gifts.
Make the conditions for participation in the promotion clear and short, otherwise the client will suspect fraud or simply will not study your offer. There should not be too many conditions.
Communicate with your consumer, answer his questions, play with him. This is how you gain precious trust.

Analysis of the effectiveness of the campaign

We have already discussed how to evaluate the effectiveness of discounts; the evaluation of the effectiveness of the introduction of loyalty cards, gifts and contests is carried out in the same way.

Remember that an increase in sales does not guarantee an increase in profits, because you lose on a discount or a gift. In this case, the gift should be considered as a discount in the calculation of efficiency (the value of the gift = the size of the discount).

Example. For the purchase of 5 pies at a time, we give chewing gum. The promotion will last one week. The price of gum is 2 rubles. We will assume that only those who initially wanted to buy them will buy the fifth pie, and we have 10 of 50 people like that per week. Thus, the volume of sales, thanks to the action, will increase by 200 rubles or by 10 pies. Our margin before the promotion was 2.7 rubles. The volume of sales before the action was 90 pies. We consider the profit a week before the promotion 90 * 2.7 = 2 43 rubles.

Let's calculate how much additional profit we will receive due to the action: 2.7 * 10 \u003d 27 rubles. And we will lose: 2 * 10 \u003d 20 rubles. Thus, the action will allow us to increase profits by only 7 rubles.

Now let's learn how to calculate the effectiveness of tastings.

Let's say we hold a tasting of our pies. The promotion will run for 2 days, 3 hours a day. The price of our product is 20 rubles. The cost price is 17.3 rubles.

We plan to cover an audience of 20 people. The number of required pies is 20 pieces. In addition, we need a tray worth 200 rubles and a pack of napkins worth 30 rubles.

Thus, the cost of the action will be 576 rubles.

Let's calculate by the formula: Break-even point = sum of costs/margin = 576/2.7 = 213 pies. We will have to sell such a number of pies according to the results of the tasting.

According to the information dissemination rule, each tasting pie will tell three of his friends about the product, and each of these three will tell three more.

In this way, maximum amount buyers who will come to the stall based on the results of the tasting will be 180 people. We do not know how many patties they will buy, but according to pessimistic calculations (each will buy only one pie), this number of buyers is not enough. The project is risky.

Examples of the best promotions

Action at the airport.

A couple of years ago, an American airline held a drawing of tours. The conditions were as follows: a person waiting for a flight was offered to press a button, after which the computer randomly determined the country to which the lucky person would go. All travel expenses were covered by the airline.

Free lunch.

One of the Chinese sites held an interesting action. For a month, every hour for 1.5 seconds, a button appeared on the resource page, by clicking on which the lucky person received a free lunch. By the way, the number of visitors to the site for this month increased by 4 times.

An example from Russia.

The Moscow cafe Geocafe holds a promotion every day. Its conditions are as follows: at 18:00 Moscow time, a drawing of a free dinner was held between cafe visitors. The winner was determined randomly. The second and third places were also determined, which received a bottle of wine and a 50% discount on their order, respectively.

Promotion in the store.

In one of the Vilnius denim stores, there was such an action: all customers who came without pants were given free jeans of their choice. As a result, on the day of the action, a line of freebie lovers lined up in the store. However, be careful with such promotions, otherwise you may face legal consequences.

P L A N

I. Introduction ……………………………………………………………. With. 2

II. Discount system as a sales promotion tool…. With. 2

1. Discount for cash payment …….………………………… p. 3

2. Discount for the volume of purchased goods ……………………… p. 3

3. General (simple) discount ……………………………………… p. 3

4. Discount per turnover ………………………………………………. With. four

5. Functional discount ……………………………………… p. four

6. Progressive Discount ………………………………………… p. four

7. Dealer discount ……………………………………………… p. four

8. Special discounts ………………………………………….. p. 5

9. Export discounts ……………………………………………. With. 5

10. Discount for out-of-season purchase …………………………….. p. 5

11. Discount for expedited payment ………………………………… p. 6

12. Discounts to encourage new product sales …………… p. 7

13. Discounts for complex purchases of goods ……………….. p. eight

14. Discounts for "loyal" or prestigious buyers ...... p. 9

15. Discounts for quality …………………………………………… p. ten

16. Discounts for the return of previously purchased goods ……………… p. ten

17. Discounts on the sale of equipment, the former
in use ………………………………………………… p. ten

18. Service discounts ……………………………………………. With. ten

19. Club discounts ………………………………………………. With. eleven

20. Discounts taking into account intercultural communications ……….. p. eleven

21. Offsets ………………………………………………………….. p. 12

III. Conclusion ………………………………………………………… p. 12

IV. References ……………………………………………….. p. 13

Introduction

Companies, as a rule, do not set any single price, but create a whole pricing system that reflects differences in demand and costs by geography, the requirements of specific market segments, the distribution of purchases over time, order volumes, delivery schedules, guarantees, contracts for service. The use of discounts and advertising support for the product leads to a difference in the rate of return of products.

An extremely useful and flexible tool of the company's marketing policy is the system of price discounts. Born from the custom of lowering the asking price for a buyer who takes more goods, traditional for any bazaar, now the practice of setting discounts has become extremely sophisticated, and the set of top discounts is very diverse.

As a reward to consumers for certain actions, such as paying bills early, buying in bulk, or buying out of season, many companies are willing to change their reference prices. Published prices are primarily for reference and quite often deviate significantly from the prices actually paid by the buyer due to the widespread use of the system of special discounts (discount). There are also Russian-language versions of the term - deduction from the price and discount.

The amount of discounts depends on the nature of the transaction, the terms of delivery and payment, relationships with buyers and the market conditions at the time of the transaction. Currently in practice international trade Approximately 20 different types of discounts are used.

Discount system as a sales promotion tool

By its commercial nature, the discount can be of one of two types:

1) planned discount;

2) tactical discount.

Planned discounts formed through total amount overhead and are usually so disguised that they are sometimes referred to as "disguised". It is this kind of discounts that can be attributed to the organization by the manufacturer of advertising its products with a list of trading companies that sell these products. Thus, the manufacturer actually saves the money of its dealers for advertising their trade names, which economic nature tantamount to giving them an additional discount.

Other types of discounts can be categorized tactical. They are united by an economic source - profit, as well as a common task - creating additional incentives for the buyer to make a purchase. The use of tactical discounts leads to a decrease in the real purchase price of the goods and, accordingly, to an increase in the buyer's premium. This premium is the difference between the economic value of the product for the buyer and the price for which he was able to buy this product. Consider the main types of discounts.

Discount for cash payment – price reduction for buyers who promptly pay bills in cash. A buyer who pays within 10 days receives, for example, a two or three percent reduction from the payment amount. This discount can also be applied partially, for example, only for a percentage of the total amount received within 30 days. For larger quantities or more expensive equipment this species discounts can greatly activate a local counterparty who is interested in selling faster and getting his considerable income.

Such discounts are widely used to improve the liquidity of the supplier / seller, the rhythm of his cash receipts and reduce costs in connection with the collection accounts receivable.

Volume discount – a commensurate reduction in price for buyers who purchase large quantities of a similar product. Usually the discount is set as a percentage of the total cost or unit price of the set scope of delivery, for example, 10% discount for orders over 1000 pieces. Discounts may be offered on a non-cumulative basis (per order placed) or on a cumulative basis (on the number of items ordered in a given period).

Quantity discounts should be offered to all buyers, but in this case the supplier/seller must ensure that the amount of the discounts does not exceed his cost savings due to the increase in the volume of goods sold. These savings can be formed by reducing the costs of selling (trade processing), warehousing, maintaining inventory and transporting goods. Discounts of this kind can also serve as an incentive for the consumer to buy from one seller. .

General (simple) discount (simple discount) is provided from the list price or from the reference price and is usually 20 - 30%, and in some cases up to 40%. Such discounts are widely practiced when concluding transactions on machinery and equipment, in particular, on standard views equipment. Discounts from the reference price are also used for the supply of industrial raw materials and average 2 - 5%. A simple discount can be attributed to a discount provided when buying goods for cash - "cash discount". It is given to sellers when the reference price includes a short-term loan and the buyer agrees to pay in cash. This discount is usually 2 - 3% of the reference price or corresponds to the loan interest in the financial market.

Turnover discount, bonus discount (bonus) is provided to regular customers on the basis of a special power of attorney. The contract in this case establishes a scale of discounts (scale of discount), depending on the turnover achieved within a certain period (usually one year), as well as the procedure for paying amounts based on these discounts. For some types of equipment, bonus discounts reach 15-30% of turnover, and for raw materials and agricultural products, they usually amount to several percent.

functional discount. Manufacturers offer functional discounts (also known as retailer discounts) to those participants in the distribution process who perform certain functions of selling the product, storing it, and keeping records. Manufacturers may provide different functional discounts to different sales channels because they provide them with different types of services, but manufacturers are required by law to offer the same functional discount to all members of a particular channel.

progressive discount ( progressive discount) - a discount for quantity or seriality is provided to the buyer on the condition that he purchases a predetermined and increasing in quantity product. Serial orders are of interest to manufacturers, since production costs are reduced in the manufacture of the same type of product.

Dealership discount (dealer discount) are provided by manufacturers to their permanent representatives or sales intermediaries, including foreign ones. These discounts are common on cars, tractors and some standard equipment. Dealer discounts for cars vary depending on the brand of the car and average 15 - 20% of the retail price.

Special discounts (extra discount) are provided to privileged buyers, in whose orders sellers are especially interested. The category of special discounts also includes discounts on trial lots and orders (discount for a trial lot), aimed at attracting the interest of the buyer, and discounts for the regularity or stability of orders (discount for a regular purchases), with the help of which manufacturers seek to retain a permanent clientele.

Export discounts (export rebate) are provided by sellers when selling goods to foreign buyers in excess of those discounts that apply to domestic buyers. Their goal is to increase the competitiveness of a product in the foreign market.

Discount for off-season purchase – a measure of reduction in the standard selling price, which is guaranteed to the buyer if he purchases goods of seasonal demand outside the period of the year for which they are intended. The purpose of using discounts for out-of-season purchases is to encourage buyers to purchase these products before the start of the next season, at the very beginning, or even out of season. This provides faster asset turnover and allows seasonal manufacturers to reduce seasonal fluctuations in their capacity utilization.

With a well-established system of seasonal discounts, manufacturers get the opportunity to organize and complete the production of goods for the next season long before it starts and start preparing for the production of products for the next season in a timely manner.

The amount of seasonal discounts is usually quite small and is determined by:

1) on the part of the buyer - the amount of costs for storing the goods purchased in advance before the start of the season of its sales (including payment for loans attracted for this);

2) on the part of the manufacturer - the amount of costs and losses that he would have to incur if the manufactured goods were stored before the start of the season in his own warehouses, and production was either stopped due to the deadening of working capital in stocks of finished products, or was maintained at the expense of additionally raised loans for replenishment of working capital.

Therefore, the amount of discounts should provide the buyer with savings greater than the increase in his costs of storing goods before the period of seasonal demand rise. On the other hand, the manufacturer can provide such discounts - for an amount no greater than the amount of his losses due to a slowdown in capital turnover as a result of storing goods before the start of the season in his own warehouses and not receiving sales proceeds.

The logic of discounts for out-of-season purchases requires their differentiation in time: the earlier the product is purchased before the start of the season, the greater the discount should be.

Discount for faster payment. The main objective of discounts for accelerating payment is to reduce the maturity of receivables and accelerate the turnover of the firm's working capital. Therefore, this commercial tool can be more attributed to the field of management than the actual pricing. But since such discounts are set in relation to prices, they are traditionally determined by price makers together with financiers and accountants.

Discount for expedited payment - a measure to reduce the standard selling price, which is guaranteed to the buyer if he makes payment for the purchased consignment of goods earlier than the period established by the contract.

The Fast Payment Discount Scheme has three elements:

1) the actual quantitative value of the discount;

2) the period during which the buyer has the opportunity to use such a discount;

3) the period during which the entire amount of the debt for the delivered consignment of goods must be paid, if the buyer does not exercise the right to receive a discount for accelerated payment.

Accordingly, in contracts for the supply of goods, such a discount can be written in the following form: "2/10, net 30" (or in the English version - "2/10, n/30"). And this will mean that the buyer is obliged to make full payment for the goods delivered to him within 30 calendar days from the date of receipt. But if he makes the payment within the first 10 days of this period, he has the right to automatically reduce the payment amount by 2%, i.e., use the discount for expediting payment.

The amount of the rate for expediting payment is usually determined by two factors:

1) the level of such rates traditionally prevailing in this market;

2) the level of bank interest rates for loans for replenishment of working capital.

The connection of the discount for the acceleration of payment with the price of credit resources is quite logical. If the manufacturer cannot achieve an acceleration in the repayment of receivables, then he has to replenish his working capital mostly through loans. Faster payment for shipped goods reduces the need to raise funds and generates savings through lower interest payments.

At the same time, the level of discounts for expediting payment is usually significantly higher than the price of credit resources. Let's say that the above rate according to the scheme "2/10, net 30", which is quite typical for world trade practice, is actually equivalent to an effective annual interest rate of 36%. And this is significantly higher than the cost of a loan in most developed countries world, where the annual inflation rate does not exceed 10% (for example, in 1996, interest rates on loans in European countries were about 7–8%).

Such an excess of the discount level over the price of loans is justified by the large positive effect that accelerated payment has on the financial condition of the selling company. This effect arises due to the fact that early payments:

1) speed up the flow Money to the seller's account and improve the structure of his balance sheet, which is essential for obtaining loans by him, and also affects the assessment of the position of the company by investors (including the price of its shares on stock exchanges);

2) reduce credit risks associated with receivables and increase the reliability of financial planning;

3) reduce the company's costs for organizing the collection. accounts receivable.

Discounts to encourage new product sales. Such discounts can be seen as an addition to the planned discounts that promote the promotion of a new product to the market. As a rule, such discounts in the form of financing a national advertising campaign with the names of trade companies selling this product are not enough. For example, such advertising does not really give consumers information about where they can actually buy the mentioned product in their city (district).

Therefore, dealers and end sellers have to run their own advertising campaigns using local authorities. mass media(advertising rates which are usually lower than those in the national press or on national television). This gives them the opportunity to indicate the addresses of their stores in such advertising, which really provides an increase in sales.

Discount to encourage sales - a measure of reduction in the standard selling price that is guaranteed to resellers if they take on new products for sale, the promotion of which on the market requires increased costs for advertising and sales agents.

Discounts for complex purchases of goods. Many firms that sell complementary product lines use a special type of discount to encourage customers to purchase several products from such a line, i.e., to buy in bulk.

Discount for complex purchase of goods - a measure of reduction in the standard selling price that is guaranteed to the buyer if he purchases this product together with other complementary products of this company.

The logic of such a discount is that the price of each of the goods in the set is lower than in an isolated purchase, even if in the same company.

An example of the use of discounts to encourage complex purchases of goods is the organization of sales of the famous Encyclopedia Britannica. The set of products offered by the publisher of this encyclopedia includes the following items (prices in Dutch guilders as of October 12, 1995):

Thus, a buyer who would like to purchase the whole set would receive a discount of 5585 guilders (11 180-5595), i.e. more than 3 thousand dollars, or 50% (5595/11180) of the total cost of the kit elements when they are purchased separately. Accordingly, with a complex purchase, the prices of each of the individual elements of the kit would also be lower (based on the same share of each of the elements of the kit in its total cost as with an isolated purchase).

It is not uncommon for such a set of goods covered by the complexity discount to include goods not produced by the firm. For example, firms that sell copiers give customers the opportunity to purchase them along with large quantity paper, which as a result is cheaper than when purchased separately. The same way computer firms now include a large set of software equipment in the package for customers, as already recorded on HDD, and located on the CD-ROM (if this computer has a device for reading such discs).

Discounts for "loyal" or prestigious buyers. A special type of discount that is found in commercial practice is discounts for "loyal" or prestigious buyers. Such discounts, as their name implies, are provided to buyers who:

1) either regularly make purchases in this company for long period time;

These discounts are granted on a purely individual basis and can be issued, for example, in the form of personalized customer cards. Such cards are now issued by many European food supermarkets.

As for discounts for "prestigious" buyers, they are most often not advertised and remain a secret of bargaining between the seller and such a buyer. The reason for this secrecy is the fact that this kind of discount is the most blatant manifestation of price discrimination, which is generally inherent in the discount mechanism.

Meanwhile, the legislation of many countries categorically prohibits price discrimination. This forces firms to mask the discounts they use and to come up with economic reasons why such discounts should not be considered price discrimination.

Discounts for quality. Unfortunately, quite often manufacturers do not show sufficient flexibility in meeting the requirements and offers of the market in terms of packaging, packaging, labeling, technical and operational characteristics of individual components, parts, etc. This negatively affects both sales volume and price.

once established low price change is difficult, especially in the minds of end users. A suitable marketing technique is to provide a discount for the final work to adapt the product to the requirements of the market. In practice, this is a fairly common case of industrial cooperation. It is important to understand that with the provision of such a discount, the supplier achieves only a temporary result (lower export price - net), but fixes the position for its real increase after solving his production problems.

Discounts for the return of previously purchased goods from this company (in the amount of 25 - 30% of the list price) are provided to the buyer when he returns the goods of an outdated model previously purchased from this company. Such discounts apply to the sale of vehicles, electrical equipment, rolling stock, standard industrial equipment, etc. .

Discounts on the sale of used equipment. AT different countries there are opportunities to profitably purchase used machines, mechanisms and other equipment. If, in addition, the service is well organized, then such an acquisition is a reasonable alternative to buying new equipment. On not new equipment, you can work for a long time, while operating costs are low. The prices of used equipment are sometimes up to 50% or more of the original price of the goods.

Service discounts. A significant part of industrial production needs maintenance during the period of operation. Unfortunately, many manufacturers underestimate the importance of this factor in the struggle for markets. Creating and maintaining an efficient service network, which requires significant investment and effort, is preferred to provide a service discount. This approach to solving the problem would be acceptable if it were possible to monitor the implementation of additional functions by the recipient and a way to evaluate the effectiveness of such a discount. Often, the provision of a service discount reflects, rather, the manufacturer's neglect of its own economic interests.

Club discounts. There are many national and international discount clubs around the world that provide their members with "club price discounts" on services and goods. Members of such clubs may be individuals and legal entities, there is associated membership. The latter, in essence, is a sophisticated version of a serious hidden agent sales network based on international discount programs.

National and international clubs issue and sell licenses to service businesses and shops that undertake to provide price discounts to club members, such discounts for transportation, car rental, hotel and restaurant services, and insurance are especially common. For members of the clubs, there are entire chains of stores selling industrial and other consumer goods at discount prices.

Special clubs target wealthy clients, generate an elite society, where they provide significant discounts on luxury items and non-traditional services, such as VIP services. The main incentive for the company's participation in the discount (club) program is a significant increase in annual turnover due to the growth in sales, but with a slight decrease in the profitability of a single transaction.

Club members pay entrance and annual fees, receive a plastic personalized club card, as well as a regional directory of enterprises and stores that provide discounts on goods and services. The directories contain the names and addresses of sellers providing such discounts, the amount of these discounts and conditions (for example, the purchase of two or more types of goods and services), the type of payment. Upon presentation of the card, a member of the club receives a discount in the price from 10 to 50 percent or more upon purchase.

Discounts based on intercultural communications . In practice, marketing is faced with a very important circumstance, which should be attributed to the so-called cultural differences, which is also the subject of marketing research.

In the Arab, some Balkan countries and some Transcaucasian republics, during trade negotiations it is considered a matter of honor to achieve a large discount from the offer price. And although this circumstance is associated with a complex of Eastern mentality, many importers will not sign an agreement that does not contain a clause on discounts exceeding 20-30% of the offered price in general. Since this fact is known in the marketing and sales environment, some companies consider it necessary to artificially inflate prices by the expected percentage, and then present it with a discount specified in the contract.

This price negotiation practice and the peculiar Eastern approach to the discount do not correspond to the philosophy and concepts of the market activity of American companies. IN THE USA long time there are FTC regulations that restrict the seller from arbitrary price increases unless they result in real additional benefits to consumers. However, this does not prevent American companies take into account the different approaches and pricing policies of the firms with which they trade, the specifics of the markets they target.

The main criteria for focusing on one or another way of modifying the price should be the following: achieving benefits in the long term; obtaining the planned (targeted) profit from a specific transaction; meeting the needs of consumers, which, ultimately, decide which of the suppliers has a place in this consumer market.

Tests . Offsets are understood as other types of discounts from the list price. For example, an exchange offset is a reduction in the price of a new product subject to the delivery of an old one. The barter offset is most commonly used in the sale of automobiles and some durable goods. Sales promotion credits refer to payments or price discounts to reward dealers for participating in advertising and sales promotion programs.

Conclusion

Summarizing the practice of applied discounts, we can conclude that they contribute to the fulfillment of the price of its stimulating function, help marketing research. Namely: they help to reduce the costs of production, storage, sales due to increased sales, facilitates the conquest of regular customers and advanced planning activities of the company, stimulate orders of large volumes, provide advertising assistance to sales in the market.

Bibliography:

1. F. Kotler "Marketing, Management", "Peter", St. Petersburg, 1999

2. "Prices and pricing", a textbook for universities. Ed. V. E. Esipova, "Piter", St. Petersburg, 1999

3. I. V. Lipsits "Commercial pricing", BEC, Moscow, 1999

4. P. N. Shulyak "Pricing", "Dashkov and Co", Moscow, 1999

discount reward incentive sale

By its commercial nature, the discount can be of one of two types:

1) planned discount;
2) tactical discount.

Planned discounts are formed from the total amount of overheads and are usually so disguised that they are sometimes called “disguised”. It is to this kind of discounts that the organization of firms that trade in these products can be attributed. Thus, the manufacturer actually saves the money of its dealers for advertising their trade names, which, by its economic nature, is tantamount to providing them with an additional discount.

Other types of discounts can be classified as tactical. They are united by an economic source - profit, as well as a common task - creating additional incentives for the buyer to make a purchase.

The use of tactical discounts leads to a decrease in the real purchase price of the goods and, accordingly, to an increase in the buyer's premium.

Consider the main types of discounts.

Types of discounts

Discount for cash payment- price reduction for buyers who promptly pay bills in cash. The buyer, who paid within 10 days, receives a three percent reduction from the payment amount. This discount can also be applied partially, for example, only for a percentage of the total amount received within 30 days.

With a larger volume of delivery or more expensive equipment, this type of discount can greatly activate the local counterparty, who is interested in selling faster and getting his considerable income.

Such discounts are widely used to improve the liquidity of the supplier / seller, the rhythm of his cash receipts and reduce costs in connection with the collection of receivables.

Volume discount- a commensurate price reduction for buyers purchasing large quantities of a similar product. Usually the discount is set as a percentage of the total cost or unit price of the set scope of delivery, for example, 10% discount for orders over 1000 pieces. Discounts may be offered on a non-cumulative basis (per order placed) or on a cumulative basis (on the number of items ordered in a given period).

Quantity Discounts should be offered to all buyers, but in this case the supplier / seller must ensure that the amount of discounts does not exceed his amount of cost savings due to the increase in the volume of goods sold. These savings can be formed by reducing the costs of selling (trade processing), warehousing, maintaining inventory and transporting goods.

General (simple) discount (simple discount) is provided at a list or reference price and is usually 20 - 30%, and in some cases up to 40%. Such discounts are widely practiced when concluding transactions on machinery and equipment, in particular, on standard types of equipment.

Reference price discounts are also used in the supply of industrial raw materials and average 2 - 5%.

To simple discount can be attributed to the discount provided when buying goods for cash - "cash discount" (cash discount). It is given to sellers when the reference price includes a short-term loan and the buyer agrees to pay in cash. This discount is usually 2 - 3% of the reference price or corresponds to the loan interest in the financial market.

Turnover discount, a bonus discount (bonus), is provided to regular customers on the basis of a special power of attorney. The contract in this case establishes a scale of discounts (scale of discount), depending on the turnover achieved within a certain period (usually one year), as well as the procedure for paying amounts based on these discounts. For some types of equipment, bonus discounts reach 15-30% of turnover, and for raw materials and agricultural products, they usually amount to several percent.

functional discount. Manufacturers offer functional discounts (also known as retailer discounts) to those participants in the distribution process who perform certain functions of selling the product, storing it, and keeping records. Manufacturers can provide different functional discounts to different sales channels because they provide them with different types of services, but manufacturers are required by law to offer the same functional discount to all members of a particular channel.

Progressive discount- a discount for the quantity or series is provided to the buyer on the condition that he purchases a predetermined and increasing in quantity product. Serial orders are of interest to manufacturers, since production costs are reduced in the manufacture of the same type of product.

Dealer discount (dealer discount) is provided by manufacturers to their permanent representatives or sales intermediaries, including foreign ones. These discounts are common on cars, tractors and some standard equipment. Dealer discounts for cars vary depending on the brand of the car and average 15 - 20% of the retail price.

Special discounts (extra discount) are provided to privileged buyers, in whose orders sellers are especially interested. The category of special discounts also includes discounts on trial lots and orders (discount for a trial lot), aimed at attracting the interest of the buyer, and discounts for the regularity or stability of orders (discount for a regular purchases), with the help of which manufacturers seek to retain a permanent clientele.

Export discounts (export rebate) provided by sellers when selling goods to foreign buyers in excess of those discounts that apply to domestic buyers. Their goal is to increase the competitiveness of a product in the foreign market.

Discount for off-season purchase- a measure of reduction in the standard selling price, which is guaranteed to the buyer if he purchases goods of seasonal demand outside the period of the year for which they are intended. The purpose of using discounts for out-of-season purchases is to encourage buyers to purchase these products before the start of the next season, at the very beginning, or even out of season. This provides faster asset turnover and allows seasonal manufacturers to reduce seasonal fluctuations in their capacity utilization.

1) on the part of the buyer - the amount of costs for storing the goods purchased in advance before the start of the season of its sales (including payment for loans attracted for this);
2) on the part of the manufacturer - the amount of costs and losses that he would have to incur if the manufactured goods were stored before the start of the season in his own warehouses, and production was either stopped due to the deadening of working capital in stocks of finished products, or was maintained at the expense of additionally raised loans for replenishment of working capital.

Discount for faster payment. The main task of discounts for accelerating payment is to reduce the maturity of receivables and accelerate the turnover of the firm's working capital. Therefore, this commercial tool can be more attributed to the field of management than the actual pricing. But since such discounts are set in relation to prices, they are traditionally determined by price makers together with financiers and accountants.

Discount for expediting payment - a measure to reduce the standard selling price, which is guaranteed to the buyer if he makes payment for the purchased consignment of goods earlier than the period established by the contract.

The Fast Payment Discount Scheme has three elements:

1) the actual quantitative value of the discount;
2) the period during which the buyer has the opportunity to use such a discount;
3) the period during which the entire amount of the debt for the delivered consignment of goods must be paid, if the buyer does not exercise the right to receive a discount for accelerated payment.

The amount of the rate for expediting payment is usually determined by two factors:

1) the level of such rates traditionally prevailing in this market;
2) the level of bank interest rates for loans for replenishment of working capital.

The connection of the discount for the acceleration of payment with the price of credit resources is quite logical. If the manufacturer cannot accelerate the repayment of receivables, then he has to replenish his working capital mainly at the expense of the loan. Faster payment for shipped goods reduces the need to raise funds and generates savings through lower interest payments.

At the same time, the level of discounts for expediting payment is usually significantly higher than the price of credit resources. Let's say the above rate under the scheme "2/10, net 30", which is quite typical for world trading practice, is actually equivalent to an effective annual interest rate of 36%. And this is significantly higher than the cost of a loan in most developed countries of the world, where the annual inflation rate does not exceed 10% (for example, in 1996, interest rates on loans in European countries were about 7-8%).

Discounts to encourage new product sales. Such discounts can be seen as an addition to the planned discounts that promote the promotion of a new product to the market. As a rule, such discounts in the form of financing a national advertising campaign with the names of trade companies selling this product are not enough. For example, they can actually buy the mentioned product in their city (district). Therefore, dealers and end-sellers have to run their own advertising campaigns using local media outlets (which usually charge less than those in the national press or on national television). This gives them the opportunity to indicate the addresses of their stores in such advertising, which really provides an increase in sales.

Discount to encourage sales- a measure to reduce the standard selling price, which is guaranteed to resellers if they take for sale new products, the promotion of which on the market requires increased costs for advertising and sales agents.

Discounts for complex purchases of goods. Many firms that sell complementary product lines use a special type of discount to encourage customers to purchase several products from such a line, i.e., to buy in bulk.

Discount for complex purchase of goods - a measure of reduction in the standard selling price, which is guaranteed to the buyer if he purchases this product together with other complementary products of this company.

The logic of such a discount is that the price of each of the goods in the set is lower than in an isolated purchase, even if in the same company.

It is not uncommon for such a set of goods covered by the complexity discount to include goods not produced by the firm. For example, firms that sell copiers allow customers to purchase copiers along with a large amount of paper, which as a result is cheaper than buying separately. Similarly, computer companies now include a large set of software with their customers, both on hard disk and on CD-ROM (if the computer has a CD-ROM reader).

Discounts for "loyal" or prestigious buyers. A special type of discount that is found in commercial practice is discounts for "loyal" or prestigious buyers. Such discounts, as their name implies, are provided to buyers who:

1) regularly make purchases in this firm over a long period of time;
2) belong to the category of "prestigious", which allows using the fact of their purchase of this product for its advertising.

These discounts are granted on a purely individual basis and can be issued, for example, in the form of personalized customer cards. Such cards are now issued by many European food supermarkets.

As for discounts for "prestigious" buyers, they are most often not advertised and remain a secret of bargaining between the seller and such a buyer. The reason for this secrecy is the fact that this type of discount is the most blatant manifestation of price discrimination, which is generally inherent in the discount mechanism.

Discounts for quality. Unfortunately, quite often manufacturers do not show sufficient flexibility in meeting the requirements and offers of the market in terms of packaging, packaging, labeling, technical and operational characteristics of individual components, parts, etc. This negatively affects both sales volume and price.

Once established, a low price is difficult to change, especially in the minds of end consumers. Appropriate marketing technique

is to provide a discount for the final work to adapt the product to market requirements. In practice, this is a fairly common case of industrial cooperation. It is important to understand that with the provision of such a discount, the supplier achieves only a temporary result (lower export price - net), but fixes the position for its real increase after solving his production problems.

Discounts for the return of previously purchased goods from this company(in the amount of 25 - 30% of the list price) are provided to the buyer when he returns the goods of an outdated model previously purchased from this company. Such discounts apply to the sale of vehicles, electrical equipment, rolling stock, standard industrial equipment, etc.

Discounts on the sale of used equipment. In different countries there are opportunities to profitably acquire used machines, mechanisms and other equipment. If, in addition, the service is well organized, then such an acquisition is a reasonable alternative to buying new equipment. On not new equipment, you can work for a long time, while operating costs are low. The prices of used equipment are sometimes up to 50% or more of the original price of the goods.

Service discounts. A significant part of industrial products needs maintenance during the period of operation. Unfortunately, many manufacturers underestimate the importance of this factor in the struggle for markets. Creating and maintaining an efficient service network, which requires significant investment and effort, is preferred to provide a service discount. This approach to solving the problem would be acceptable if it were possible to monitor the implementation of additional functions by the recipient and a way to evaluate the effectiveness of such a discount. Often, the provision of a service discount reflects, rather, the manufacturer's neglect of its own economic interests.

Club discounts. There are many national and international discount clubs around the world that provide their members with "club price discounts" on services and goods. Individuals and legal entities can be members of such clubs, there is an associated membership. The latter, in essence, is a sophisticated version of a serious hidden agent sales network based on international discount programs.

Special clubs target wealthy clients, generate an elite society, where they provide significant discounts on luxury items and non-traditional services, such as VIP services.

The main incentive for the participation of the enterprise in the discount (club) program is a significant increase in annual turnover due to an increase in sales, but with a slight decrease in the profitability of a single transaction.

Club members pay entrance and annual fees, receive a plastic personalized club card, as well as a regional directory of enterprises and stores that provide discounts on goods and services.

The directories contain the names and addresses of sellers providing such discounts, the amount of these discounts and conditions (for example, the purchase of two or more types of goods and services), the type of payment. Upon presentation of the card, a member of the club receives a discount in the price from 10 to 50 percent or more upon purchase.

Discounts taking into account intercultural communications. In practice, marketing is faced with a very important circumstance, which should be attributed to the so-called cultural differences, which is also the subject of marketing research. In the Arab, some Balkan countries and some Transcaucasian republics, during trade negotiations it is considered a matter of honor to achieve a large discount from the offer price. And although this circumstance is connected with a complex of Eastern mentality, many importers will not sign an agreement that does not contain a clause on discounts exceeding 20 - 30% in general from the offered price. Since this fact is known in the marketing and sales environment, some companies consider it necessary to artificially inflate prices by the expected percentage, and then present it with a discount specified in the contract.

This price negotiation practice and the peculiar Eastern approach to the discount do not correspond to the philosophy and concepts of the market activity of American companies. In the US, FTC regulations have long been in place to restrict the seller from arbitrary price increases unless they result in real additional benefits to consumers. However, this does not prevent American companies from taking into account the different approaches and pricing policies of the firms with which they trade, the specifics of the markets they target.

Discounts are one of the most common ways to stimulate sales. We will analyze in detail the existing classification of discounts, the procedure for their application, which depends on a number of conditions, paying particular attention to the provision of discounts in the light of federal law"On the basics of state regulation of trade activities in Russian Federation».

Discounts: types and brief characteristics

In modern conditions of the economy, the system of discounts from prices as one of the most important factors in stimulating sales is increasingly used. This allows sellers not only to keep regular customers, but also to attract new ones.

There is no definition of the concept of discount in civil and tax legislation. In accordance with the concepts of business turnover, a discount is understood as a reduction by the seller of the previously declared value of the goods, which leads to a decrease in the price of its sale.

Discounts can be divided into two groups:

provided by the seller to the buyer as a result of revising the price of the goods specified in the sales contract (the buyer is provided with a discount for the purchased goods);
provision by the seller to the buyer without changing the price of a unit of goods (discounts in the form of a premium, remuneration, bonus, etc.).

When setting prices for goods (with the exception of price ranking), the seller has the right to provide discounts from the price. At the same time, the provision of a discount from the price can be considered as an agreement new price in the contract or as a price change after the conclusion of the contract. The seller offers the buyer to fulfill certain conditions and take advantage of the discount. The buyer retains the right to take advantage of this offer or refuse it. Thus, the discount is two-way.

The system of discounts is various. First of all, it is necessary to highlight planned and tactical discounts.

Planned discounts are usually used for promotional purposes. For example, a manufacturer in supermarkets installs refrigerated display cabinets for soft drinks. They are installed at the expense of the manufacturer, as a result of which the supermarket receives a significant income at minimal cost.

Tactical Discounts are of a different nature. The main ones are:

discounts for the volume (quantity) of the purchased goods;
seasonal discounts (discounts for out-of-season purchases);
bonus discounts;
discount discounts;
coupons (coupon).

The type of discount depends on the nature of the transaction, the terms of delivery, relationships with customers, market conditions, the seasonal nature of production and consumption.

Discounts for a large volume of purchases can be simple (non-cumulative), cumulative (cumulative) and stepped. The mechanism of their formation is different. So, simple discounts encourage buyers to purchase large batches of goods of the same name. As a result, the selling company saves on the costs of organizing sales, storing, transporting goods, processing documentation, etc.

But in this case (providing a discount for sales volume), the buyer must also take into account the economic consequences, and they are ambiguous. On the one hand, the buyer wins by purchasing goods at a reduced price, and on the other hand, he loses, because he is forced to increase his expenses for storing large quantities of goods (sometimes they are very significant due to the lack of their own storage facilities, etc.).

Cumulative (cumulative) discounts involve a decrease in the price of a product with an increase in the amount of purchases over a certain period of time, even if such purchases consisted of small individual batches of goods. They got their name due to the fact that the volume of purchases is calculated on an accrual basis, that is, the accumulation (cumulative) of the amounts of goods sold.

The differentiation of such discounts is based on the volume of purchases by the buyer. The procedure for their provision is different, it must be provided for in the contract for the supply of goods.

Discounts for accelerated payment of goods often referred to as cash discounts. They are provided to buyers who pay for goods at an earlier date (in some cases, payment for goods in cash is taken into account in amounts not exceeding the established limits). When establishing such discounts, the contracts should provide for the amount of the discount, the period for its provision and the period for payment of the goods by the buyer.

The most widespread seasonal discounts(discounts for out-of-season purchases). They are pre-season and post-season.

Pre-season discounts are provided to the buyer if he purchases goods before the start of the next season, that is, outside the period of the year for which they are intended (sports, garden equipment, fans, etc.). In this case, discounts should be differentiated (the earlier goods are purchased before the start of the season, the greater the discount should be).

Post-season discounts usually installed before the end of the season (on clothes, shoes, furs, accessories, etc.). As a rule, the largest number of purchases in this case is made in the first days of sales.

In Russia, unlike the countries of Europe and the USA, there are no mandatory dates and terms for such sales. This can be explained by the lack of an appropriate legislative and regulatory framework for prices.

A significant part of buyers in the West make their purchases also in the first days of seasonal sales. Discounts at this time reach up to 70%. As a rule, the winter sale lasts from the Christmas holidays until mid-February, and the summer sale lasts from early July to mid-August.

Bonus Discount usually given to regular customers. The mechanism of action of such discounts is different. The following procedure for establishing a bonus discount is often used: a certain amount of money is credited in favor of the buyer, calculated either as a percentage of the cost of the purchased goods, or in a fixed amount for each purchase. The buyer each time pays the supplier the full cost of the goods, excluding tax discounts, at the same time the supplier credits part of the paid amount for the goods to the buyer's personal account, which can use it to pay for the next batch of goods.

A bonus discount can be provided to all customers (for example, in retail) when purchasing a particular product in a certain period of time. Typically, such a discount is in the form of a "gift" and is used as part of advertising campaigns in order to accelerate the sale of goods. However, from the point of view of taxation, such a procedure for granting a discount may be unprofitable for the seller, since the gratuitous transfer of goods is subject to value added tax (VAT).

Discount discounts are provided to regular customers for all or certain products on the basis of discount cards. The procedure and conditions for issuing them are different and are established by the seller. Such discounts can be simple and cumulative.

A slightly more complex form of price reduction − coupon when the coupon owner is offered a discount in the form of:

a certain percentage of the price of the goods;
a certain amount of money;
reduction in the price of any product indicated in the coupon.

Coupon distribution methods are different (mailing, through the press, handing a coupon to a visitor in a trading company, placing a coupon in the packaging of an already purchased product, etc.).

Getting a coupon from a trading company is the most effective form of distribution. Compared to other forms, its costs are insignificant, and the rebound effect, according to some experts, is 10-20%.

Having considered the main types of discounts, we will dwell on the issues of providing some of them when concluding contracts between legal entities.

The procedure for granting discounts

As already mentioned, there is no official definition of the concept of "discount". As a rule, it is understood as a reduction in the initial price of the goods, established by agreement of the parties to the contract.

In accordance with civil law (clauses 1, 2 of article 424 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)) the performance of the contract is paid at a price established by agreement of the parties. Changing the price after the conclusion of the contract is allowed in cases and on the conditions provided for by the contract, the law or in the manner prescribed by law. This fully applies to supply, purchase and sale agreements used by sellers and buyers in their activities.

Any changes to the contract, including those related to a decrease in the price of goods, are agreed upon by the participants in the sale and purchase transaction (clause 1, article 450 of the Civil Code of the Russian Federation).

From the point of view of civil law, a discount should be understood as a reduction in the original price of the goods.

Discounts should also include bonuses. However, according to some authors, the premium and discount are not identical, although they are a form of customer encouragement. So, the premium is understood as a monetary or material incentive for achievement, merit in any field of activity (for example, the purchase of goods in a certain amount, early payment for goods, etc.).

However, the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11637/11 states that the premiums paid by the seller for the fulfillment of certain conditions of the supply agreement are one of the forms of discounts, therefore, they can change the price of the goods and influence the formation tax base for VAT. However, this provision needs some clarification.

As you know, a significant part of the goods is sold at free prices, that is, concluded by agreement of the parties. At the same time, federal laws may provide for state regulation of prices for certain types of goods, trade allowances (margins) to their prices. In addition, maximum and (or) minimum price levels may be set by the authorities state power.

Article 8 of Federal Law No. 381-FZ of December 28, 2009 (as amended on December 31, 2014) “On the Basics of State Regulation of Trading Activities in the Russian Federation (hereinafter referred to as Federal Law No. 381-FZ) provides that business entities engaged in trading activities, when organizing trading activities, with the exception of cases established by this Law and other federal laws, independently determine the prices for the goods sold.

However, if federal laws provide for state regulation of prices for certain types of goods, trade mark-ups (margins) for them, including the establishment of their maximum and (or) minimum levels by state authorities, then the setting of prices for such goods, trade mark-ups ( margins) to prices is carried out in accordance with:

specified federal laws;
normative legal acts of these state authorities and (or) normative legal acts of local self-government bodies adopted in accordance with them.

Note!

If the increase in retail prices for certain types of socially important essential food products is 30% or more for 30 calendar days in a row on the territory of a separate subject of the Russian Federation or on the territories of subjects of the Russian Federation, then the Government of Russia has the right to establish maximum permissible retail prices for them. This is done in order to stabilize retail prices for these types of trade for a period not exceeding 90 calendar days.
The list of certain types of socially significant essential food products and the procedure for establishing maximum allowable retail prices are established by the Government of Russia.

The price of the contract for the supply of food products, which is concluded between business entities - suppliers of food products and engaged in trading activities, is determined based on the price of food products by agreement of the parties, taking into account the provisions discussed above (Article 8 of Federal Law No. 381-FZ).

When concluding a supply contract, a fee may be included in the price of food products. It is paid to an economic entity carrying out trading activities upon the purchase of a certain amount of food products.

The amount of remuneration is agreed upon by the parties to the contract when it is included in the delivery price. However, this remuneration is not taken into account when determining the selling price of food products. The amount of remuneration cannot exceed 10% of the price of purchased food products.

The payment of appropriate remuneration is not provided if trading activities are carried out with socially significant food products according to the list of the Russian Government.

It is not allowed to include in the price of the contract for the supply of food products other types of remuneration by subjects of trading activity when they fulfill the terms of this contract, as well as its change (Article 8 of Federal Law No. 381-FZ).

When carrying out trading activities, economic entities may provide services for advertising food products, marketing, and other services for the promotion of food products on the basis of contracts for the provision of services for a fee, that is, on the basis of separate contracts. Coercion to conclude such contracts is not allowed.

If the above requirements are not met, the cost of providing the relevant services to the seller will not be expensed for income tax purposes. Attention is also drawn to this in the relevant letters of the Ministry of Finance of Russia (dated 12.10.2011 No. 03-03-06/1/665, dated 19.02.2010 No. 03-03-06/1/85 and some others). In addition, in such cases, administrative liability is provided (Article 14.42 of the Code of Administrative Offenses of the Russian Federation) in the form of a fine (for officials and organizations).

At the same time, it is prohibited to impose conditions on the counterparty supplier of food products to reduce the price to a level that, taking into account the trade markup (margin) to such a price, did not exceed the minimum price of such goods when they are sold to business entities in the course of similar activities (Article 13 of the Federal Law No. 381-FZ).

Note!

Granting a discount by the seller is possible both during the current delivery and after the goods are shipped.

From the point of view of both accounting and tax accounting, providing a discount for the current supply of goods is the easiest way for counterparties. This can be explained by the fact that at the time of shipment of the goods, the seller and the buyer know the final price recorded in the relevant shipping documents.

Issues of pricing, price discounts are directly related to VAT.

The seller's revenue is calculated in prices, taking into account the discount provided. This price is taken into account when calculating VAT.

If the buyer is given a discount from the price after the goods are shipped, then on the basis of paragraph 3 of Art. 168 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the seller must issue to the buyer within 5 calendar days from the date of preparation additional agreement an adjustment invoice to the sales contract, which is the basis for the seller to deduct the amount of tax that was additionally assessed upon shipment of the goods based on the original price.

Note

When the value of goods changes in the event of a price decrease, the seller's deduction is the difference between the tax amounts calculated based on the cost of goods shipped before and after such a decrease (clause 13, article 171 of the Tax Code of the Russian Federation).

In turn, the buyer of this product restores part of the amount of the so-called "input" tax, which was previously accepted by him for deduction. The difference between the amounts of tax calculated on the basis of the value of shipped goods before and after the price change is subject to recovery.

Incentives for the counterparty-buyer through premiums provided on the aggregate price of goods sold for a certain period of time without changing the price do not allow the supplier of the goods to issue adjustment invoices that provide for aggregate deliveries. The procedure for issuing adjustment invoices is applicable only to cases of revision of the price of goods.

According to some taxpayers, established rules the use of adjusted invoices, which do not allow taxpayers to issue such invoices in conjunction with delivery indicators, leads to certain difficulties in their preparation and is contrary to the Tax Code of the Russian Federation.

Arbitrage practice

There are objections to this from the Supreme Arbitration Court of the Russian Federation (Resolution No. 13825/12 dated January 11, 2013). The position of the court was substantiated as follows. Chapter 21 of the Tax Code of the Russian Federation defines particular cases of reducing the cost of delivered goods, however, they are the only possible ones in relation to reducing the initial price, reducing the cost of delivered goods. The court also noted that in 21 of the Tax Code of the Russian Federation does not provide for special provisions in cases of payment of premiums that do not affect the initial price for a certain volume of purchases. In this regard, when the total value of shipped goods changes without changing the unit price of goods, the provisions of tax legislation on adjusted invoices do not apply.

Most often, the premium is paid at a certain volume of purchases by the buyer. According to tax authorities, when applying such premiums, neither the seller nor the buyer has any tax liabilities. This is due to the definition of the object of taxation for VAT. In this case, the object of taxation is the sale of goods (works, services). When paying a premium, there is no such implementation.

The amounts of these premiums do not increase the VAT tax base, since the receipt of the premium is not associated with payment for goods (works, services) sold, therefore, this amount cannot increase the buyer's VAT tax base. Corresponding explanations on this matter are given in the letters of the Ministry of Finance of Russia, the Federal Tax Service of Russia and in separate resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation.

The situation is different in terms of VAT taxation of premiums paid to the buyer for performing any actions in the interests of the seller. The premium paid to the buyer for the provision of a service on behalf of the seller is a fee for the provision of the service. In this regard, the seller is obliged to issue an invoice to the buyer (with VAT), and the buyer, in turn, on the basis of the invoice will be able to use the tax deduction.

G. A. Gorina, Ph.D. economy sciences, prof. Department of Taxes and Taxation of the Russian Economic University. G. V. Plekhanova

Discounts represent a reduction in the standard price of a product depending on certain positive or negative purchase conditions for the seller. The discount functions are shown in fig.

Rice. Discount functions

In world practice, there are about one and a half dozen varieties of discounts. The most common of them are shown in Fig.

Rice. The main types of discounts

progressive discount provided to the buyer for the amount of purchase (in value or in kind), the number or series of purchases. There are different mechanisms for the formation of discounts for the volume of purchases of goods (Fig.).

Rice. Mechanisms for the formation of a progressive discount

seasonal discount provided for the purchase of goods outside the season of its active sale.

Discount for faster payment provided when paying for goods earlier than the term established by the contract.

Discount on trial lots of goods is given by the manufacturer to the buyer in order to interest him in a new product.

Special Discounts provided on special occasions (holidays, anniversaries, etc.).

Functional discounts provided by manufacturers to the trade sector for the performance of certain works (layout, pre-sale preparation, storage, etc.).

Trade credit- a discount for the return of an old product purchased from this company earlier, going towards the purchase of a new product.

Complex discounts are a combination of two or more types of discounts.

Hidden discounts given to the buyer in the form of free services, free samples, etc.

markups represent an increase in the standard price of a good due to the fulfillment of additional requirements the buyer in relation to the goods (services).

Rates can be set:

for improved quality (in stock trading);

for the urgency of the service;

for the delivery of goods directly to the place of use, etc.

The table below shows the most common types of discounts from the established price, recommended for use in spa practice.

Topic 16. SALES POLICY OF THE COMPANY. SALES PROMOTION. FORMS OF SALES PROMOTION. DISTRIBUTION CHANNELS OF GOODS AND SERVICES.

Sales(distribution, product distribution, bringing the product to the consumer) - an element of the marketing mix that characterizes the activity of a commodity producer aimed at ensuring the physical availability of its products to target consumers. Sales includes the following activities:

Formation of a sales network (selection of distribution channels and resellers);

Warehousing of goods;

Transportation of goods;

commercial operations.

The main tasks of the company's marketing policy are shown in Fig.

Rice. The objectives of the company's marketing policy

When formulating a marketing policy, a firm must answer the following basic questions:

Where and when is it more convenient for the consumer to purchase goods?

What level of service does the consumer expect?

How to interest intermediaries in cooperation?

What will be the marketing costs?

The most likely expectations of consumers regarding the sale of goods:

Finding a product for sale in the right place at the right time in required quantity;

Timeliness of delivery;

Safety of goods in the process of distribution;

Willingness of sellers to quickly replace defective goods;

The readiness of suppliers to meet the individual needs of buyers.

Sales promotion(sales) - incentive measures, as a rule, short-term nature, facilitating the sale of goods (services). Sales promotion is based on the call: “Buy our product immediately." In fact, sales promotion is a complex marketing microprograms created to solve tactical problems (Fig.).

Rice. The main objectives of sales promotion

There are two forms of sales promotion - price and non-price(rice.).

Rice. Forms of sales promotion

Coupons- certificates issued to customers, giving the right to receive a certain discount when purchasing a particular product. There are the following types of coupons:

Included in the packaging of goods;

Distributed by sales agents;

sent by mail;

printed in newspapers;

Distributed through magazines and supplements to them.

The advantages and disadvantages of the main non-price methods of sales promotion are shown in the table.