How discounts are calculated. How to calculate interest

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 they had time to figure out what was there and how ...).

Actually, in this article I want to analyze the most popular tasks with percentages that just occur in life (of course, I will consider this as much as possible plain language 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 a 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 in that it allows you to make fairly voluminous calculations: you can simultaneously calculate dozens of various 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!

If it is necessary for each individual customer to quickly calculate a discount depending on the volume of purchased products or a reduction in the grace period, use the discount calculator that can be downloaded.

It may seem to an experienced financier that the calculation of the discount does not require much explanation. But sometimes it's the simple calculations we deal with every day that take up our time and become sources of error. See the correct calculations, and download the discount policy, which is useful for any company.

Calculate the discount using the formula

1. Calculate the absolute amount of the discount when the percentage is known.
2. Calculation of the percentage of the discount given the known amount of the discount (or the amount after the discount has been deducted).

Calculate the discount amount using the formula:

Discount = Amount Before Discount × Discount Percentage

To calculate the discount percentage, use the formula:

Discount percentage = Discount amount / Amount before discount

Discount amount = Amount before discount - Amount after discount

Important! In the second calculation, remember that the division must be made by the amount before the discount is deducted, otherwise you will get a markup percentage as a result, which will cause an error. .

Discount Calculator

If you have no time to calculate the discount using the formula, use the calculator. For this:

1. Enter the initial data in the color-coded fields.
2. Get an instant calculation of the discount amount or discount percentage. .

What discounts are justified to provide customers

The financial service often has to calculate the maximum allowable discounts for different situations, for example:

• when it is necessary to get rid of low-liquid goods;
• the buyer is ready to purchase a large consignment of goods;
• the buyer is willing to pay upfront.

The editors have prepared a material that will help you quickly calculate the amount of discounts for each of these cases. The recommendations will be useful for both manufacturing enterprises and companies specializing in the field of trade or services.

How to calculate the percentage of the amount, you need to know in many cases (when calculating the state duty, credit, etc.). We will tell you how to calculate the percentage of the amount using a calculator, proportions and known ratios.

How to find out the percentage of the amount in the general case?

After that, there are two options:

1. If you need to find out what percentage is another amount from the original, you just need to divide it by the amount of 1% received earlier.
2. If you need the size of the amount, which is, say, 27.5% of the original, you need to multiply the size of 1% by the required percentage.

How to calculate a percentage from an amount using a proportion?

But you can do it differently. To do this, you will have to use the knowledge of the method of proportions, which take place as part of the school mathematics course. It will look like this.

Let us have A - the main amount equal to 100%, and B - the amount, the ratio of which to A as a percentage we need to know. Write down the proportion:

(X in this case is the number of percent).

According to the rules for calculating proportions, we get the following formula:

Don't know your rights?

X \u003d 100 * B / A

If you need to find out how much the amount B will be with the already known number of percent of the amount A, the formula will look different:

B \u003d 100 * X / A

Now it remains to substitute the known numbers into the formula - and you can calculate.

How to calculate the percentage of the amount using known ratios?

Finally, you can use more in a simple way. To do this, just remember that 1% in the form of a decimal fraction is 0.01. Accordingly, 20% is 0.2; 48% - 0.48; 37.5% is 0.375, etc. It is enough to multiply the original amount by the corresponding number - and the result will mean the amount of interest.

In addition, sometimes you can use simple fractions. For example, 10% is 0.1, that is, 1/10, therefore, finding out how much 10% will be is simple: you just need to divide the original amount by 10.

Other examples of such relationships would be:

• 12.5% ​​- 1/8, that is, you need to divide by 8;
• 20% - 1/5, that is, you need to divide by 5;
• 25% - 1/4, that is, divide by 4;
• 50% - 1/2, that is, you need to divide in half;
• 75% is 3/4, that is, you need to divide by 4 and multiply by 3.

True, not all simple fractions are convenient for calculating percentages. For example, 1/3 is close in size to 33%, but not exactly equal: 1/3 is 33.(3)% (that is, a fraction with infinite triples after the decimal point).

How to subtract a percentage from an amount without the help of a calculator

If you need to subtract an unknown number from an already known amount, which is a certain percentage, you can use the following methods:

1. Calculate an unknown number using one of the above methods, and then subtract it from the original.
2. Immediately calculate the remaining amount. To do this, subtract from 100% the number of percentages that need to be subtracted, and translate the result obtained from percentages into a number using any of the methods described above.

The second example is more convenient, so let's illustrate it. Let's say you need to find out how much will remain if 16% is subtracted from 4779. The calculation will be like this:

1. Subtract from 100 ( total percent) 16. We get 84.
2. We consider how much it will be 84% of 4779. We get 4014.36.

How to calculate (subtract) the percentage from the amount with a calculator in hand

All of the above calculations are easier to do using a calculator. It can be either in the form of a separate device, or as a special program on a computer, smartphone or regular mobile phone (even the oldest devices currently in use usually have this function). With their help, the question of how to calculate the percentage of the amount is solved very simply:

1. The initial amount is collected.
2. The "-" sign is pressed.
3. Enter the percentage to be subtracted.
4. The "%" sign is pressed.
5. The "=" sign is pressed.

As a result, the desired number is displayed on the screen.

How to subtract a percentage from the amount using an online calculator

Finally, now there are enough sites on the network where the online calculator function is implemented. In this case, you don’t even need to know how to calculate the percentage of the amount: all user operations come down to entering the required numbers in the boxes (or moving the sliders to get them), after which the result is immediately displayed on the screen.

This function is especially convenient for those who calculate not just an abstract percentage, but a specific amount of a tax deduction or the amount of a state duty. The fact is that in this case the calculations are more complicated: it is required not only to find the percentages, but also to add the constant part of the amount to them. The online calculator allows you to avoid such additional calculations. The main thing is to choose a site that uses data that complies with the current law.

If you are faced with the task of displaying the percentage of the discount, do not be upset, everything is very simple.

One of the options that we will consider is as follows:

On this red ribbon, we see the percentage of the discount. Before proceeding to the visual part, let's look at how we get this value.

How to calculate how many percent is a discount

Let's say we have a product that cost 50 rubles, and now it costs 35 rubles. Look carefully at this formula, PHP example:

And now in more detail what is happening. We divide our new price by the old one and multiply by 100 - we get how many percent new price is from the old one. We subtract this value from 100 (percent) and here it is our percentage - 30%. Let's check if everything is so (50 / 100) * 30 = 15 rubles. With how to calculate it figured out, let's move on.

For the visual part we need this picture

Outputting our HTML

The picture is not randomly located horizontally - we will rotate it using css rotate properties(we rotate the entire block, not only the image but also the content - our percentage):

Price-block ( background: url(images/b_price.png) no-repeat 0 0; width: 95px; height: 30px; position: absolute; right: -27px; top: 4px; color: #fff; font-size: 18px; text-align: center; -webkit-transform: rotate(45deg); -moz-transform: rotate(45deg); -ms-transform: rotate(45deg); -o-transform: rotate(45deg); transform: rotate(45deg); )

45deg is 45 degrees. Just in case, we prescribe for all browsers and pray that the code will work in IE 🙂

The concept of markup and margin (people still say “gap”) are similar to each other. They are easy to confuse. Therefore, first we will clearly define the difference between these two important financial indicators.

We use the markup to form prices, and the margin to calculate net profit from the total income. V in absolute terms markup and margin are always the same, but in relative (percentage) terms they are always different.

Formulas for calculating margin and markup in Excel

A simple example for calculating margin and markup. To accomplish this task, we need only two financial indicators: price and cost. We know the price and cost of the product, but we need to calculate the markup and margin.

Margin formula in Excel

Create a table in Excel, as shown in the figure:

In the cell under the word margin D2, enter the following formula:

As a result, we get the indicator of the margin volume, we have it: 33.3%.

Formula for calculating markup in Excel

We move the cursor to cell B2, where the result of the calculations should be displayed and enter the formula into it:

As a result, we get the following indicator of the markup share: 50% (it is easy to check 80+50%=120).

Difference between margin and markup by example

Both of these financial indicators consist of profit and expenses. What is the difference between markup and margin? And their differences are very significant!

These two financial ratios differ in the way they are calculated and in percentage terms.

The markup allows businesses to cover costs and make a profit.

Without it, trade and production would go into negative territory. And the margin is already the result after the markup. For an illustrative example, we define all these concepts with formulas:

1. Product price = Cost price + Markup.
2. Margin is the difference between price and cost.
3. Margin is the share of profit that the price contains, so the margin cannot be 100% or more, since any price also contains a share of the cost.

The markup is the part of the price that we added to the cost price.

Margin is the portion of the price that remains after deducting the cost.

For clarity, we translate the above into formulas:

1. N=(Ct-S)/S*100;
2. M=(Ct-S)/Ct*100.

Description of indicators:

• N is the markup indicator;
• M – margin indicator;
• Ct is the price of the goods;
• S is the cost.

If we calculate these two indicators as numbers, then: Markup = Margin.

And if in percentage terms then: Markup > Margin.

Please note that the markup can be as high as 20,000%, and the margin level can never exceed 99.9%. Otherwise, the cost will be = 0r.

All relative (as a percentage) financial indicators allow you to display their dynamic changes. Thus, changes in indicators in specific periods of time are tracked.

They are proportional: the higher the markup, the greater the margin and profit.

This gives us the opportunity to calculate the values ​​of one indicator if we have the values ​​of the second.

For example, margin indicators allow predicting real profit (margin). And vice versa. If the goal is to reach a certain profit, you need to calculate what markup to set, which will lead to the desired result.

Before practice, let's summarize:

• for margin, we need indicators of the sum of sales and margins;
• for the markup, we need the amount of sales and the margin.

How to calculate the margin as a percentage if we know the markup?

For clarity, we give a practical example. After collecting reporting data, the company received the following indicators:

1. Sales volume = 1000
2. Markup = 60%
3. Based on the data obtained, we calculate the cost price (1000 - x) / x = 60%

Hence x = 1000 / (1 + 60%) = 625

Calculate the margin:

• 1000 — 625 = 375
• 375 / 1000 * 100 = 37,5%

From this example, the margin formula algorithm for Excel follows:

How to calculate the markup as a percentage if we know the margin?

Sales reports for the previous period brought the following figures:

1. Sales volume = 1000
2. Margin = 37.5%
3. Based on the data obtained, we calculate the cost price (1000 - x) / 1000 = 37.5%

Hence x = 625

Calculate markup:

• 1000 — 625 = 375
• 375 / 625 * 100 = 60%

An example of the markup formula algorithm for Excel:

Download calculation example in Excel

Note. To check formulas, press the key combination CTRL + ~ (the “~” key is in front of the one) to switch to the appropriate mode. To exit this mode, press again.

Volume discount

A discount for the volume of the purchased product may be provided if the buyer purchases a large quantity of a similar product. This discount can be set as a percentage of total cost lot of goods or as a percentage of the unit price of the established sales volume. Volume discounts may be provided on a cumulative or non-cumulative basis, or as a step or incremental discount.

Cumulative, or cumulative, discounts are set depending on the number of products purchased for a certain period and involve a price reduction if, during the agreed period, the volume of purchases exceeds the value set by the seller.

Such a discount is provided even if the purchases were made in small lots.

Non-cumulative discounts are provided for each placed order, i.e., they are set for a one-time purchase volume. Such discounts encourage consumers to purchase as large a batch as possible.

Step discounts are used on the volume of purchases made in excess of the batch threshold set by the seller.

Volume discounts are categorized as quantitative. They should be offered to all customers, but care must be taken to ensure that the amount of discounts provided does not exceed the cost savings from increased sales volume.

Pricing strategy
Territorial price differentiation
Price dynamics indicators
Main drivers of price growth
Main factors of price reduction
Changing prices with discounts
Simple (general) discount
Discount for faster payment
Volume discount
Cumulative discount (discount per turnover)
progressive discount
Dealer discount
Retailer Discounts
Special Discounts
Seasonal discounts
New Product Discounts
Discounts for complex purchase of goods
Quality Discounts
Service Discounts
Discounts for returning obsolete goods
Discounts on used goods
Club discounts
Export discounts
National discounts
Pricing strategy: concept, types

Calculations and plans: Formation of a scale of discounts

FORMATION OF THE SCALE OF DISCOUNT

General provisions

Prices and pricing policy - one of the main components of the enterprise, the role of which is increasing. At the same time, prices, their level and dynamics largely determine sales, and the latter, in turn, has a direct impact on the commercial results of a business entity as a whole, and this impact (positive or negative) is long-term and long-term.

Because of this role of prices and pricing policy in general, price variation, expressed in the application of various discounts from prices, deserves special consideration.

Before proceeding to a direct consideration of discounts and their economic evaluation, we should dwell on the principles of applying discounts.

First, the use of the discount system should lead to a positive economic effect. That is, discounts should not be perceived as an inevitable evil that a business entity has to put up with and which is a burden.

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 the buyer's real interest and desire to fulfill the agreed conditions, i.e. be felt for the buyer and cause the desire to receive it.

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

Depending on the conditions of provision, a large number of various kinds discounts: functional discounts, cash discounts, quantity discounts, off-season discounts, bonus discounts, dealer discounts, customer loyalty discounts, etc.

Quantity Discounts

The most common type of discounts are discounts for the quantity of purchased products (for a larger volume of purchases). Such discounts are provided for purchase volumes measured either in natural units or in monetary terms. At the same time, the result of their application is most tangible in comparison with other types of discounts and is provided primarily by an increase in sales volumes, which positively affects the activities of the entire business entity.

These discounts are given either on the basis of a single purchase (non-cumulative discount) or on the basis of purchases over a certain period of time (cumulative or deferred discount).

Discounts can be provided both for the purchase of one type of goods, and for the purchase of several types of goods, as well as for the purchase of complex product sets, made either at a time or over a certain period of time.

Quantity discounts may have different expressions. This is either a percentage of the price, or the amount of product that can be presented to the buyer for free or at a reduced price, or the amount that can be returned to the client or credited against payment for the next amount of the product.

At the same time, quantity discounts can be non-cumulative and cumulative.

Non-cumulative discounts are discounts for the quantity of a one-time purchased product that exceeds the value of the minimum lot. For example, a product lot of up to 15 pieces has no discount, a lot of 16 to 25 pieces has a 5% discount, a lot of 26 to 35 pieces has a 7% discount, etc.

Cumulative discounts are discounts given to a customer if they purchase more than the contractual limit in a given period of time. They apply to quantities of product above this limit. The form and mechanism of applying cumulative discounts may be different. For example, cumulative discounts in the form of increasing trade discounts are as follows: with a purchase volume of up to 1000 units during the year, the trade discount for the entire volume of purchases to date is 12%, from 1001 to 3000 units - 15%, etc. For each additional volume of product purchased, the amount payable is recalculated to account for increasing discounts.

In general, this type of discount is characterized by four parameters:

1) form of discount (whether the discount is applied to all units of the product or only to units of the product after exceeding some threshold value);

2) the complexity of the discount (the number of threshold values ​​for the volume of purchases, in accordance with which the price changes, the so-called price points);

3) the depth of the discount (the size of the price reduction at each price point);

4) units (quantity) of goods that are taken into account when calculating the discount (calculation of the discount may be based on goods of the same type in one order, or units of goods may be summed up in several categories and (or) over a certain period of time).

In general, when setting quantity discounts, certain rules must be followed.

In the case of homogeneous buyers, quantity discounts should be used if:

a) buyers (end users or intermediaries) of the product are characterized by a downward-sloping demand curve (i.e.

the maximum willingness to pay for additional units of the good decreases);

b) there are significant costs for storing stocks and transporting goods;

c) the buyer prefers to have several competing suppliers.

Where heterogeneous buyers exist, quantity discounts should be applied if:

1) large buyers (buyers of large consignments of goods) are more price sensitive than small ones;

2) there are significant costs for storing stocks and transporting goods.

The use of quantity discounts is possible under the following conditions:

on the cost side - optimization of overhead costs, incl. warehouse and transport (reduction in their specific ratio (per unit of goods), due to the fact that it is cheaper to serve larger orders;

on the part of competition - creating a barrier for competitors and the emergence of additional switching costs (note) for buyers;

on the demand side, a higher price elasticity of demand for large buyers compared to smaller buyers (the same amount of discount will be more tangible and therefore more desirable for large customers).

However, complications can also arise here, which consist in the fact that the willingness to pay for additional units of goods decreases - the buyer is willing to pay more for the first unit of the product than for the second, and for the second more than for the third, and so on. In this case, the seller can increase profits by charging a higher price for the first unit than for the second, and for the second - a higher price than for the third.

The pricing manager must assess whether these conditions are met in each particular case. The more pronounced one of the above conditions is, the more profitable the use of quantity discounts will be. As a rule, it is quite easy to assess the impact of transport and storage costs. For a situation with price discrimination (in relation to competitors and buyers), the manager needs to understand the demand curve of his buyers both for the entire market and its various segments. As a rule, the possibility of price discrimination becomes apparent if there are different levels of purchases at uniform prices. Quantity discounts require the firm to monitor purchases at the individual level - it is necessary to record and analyze purchases over a certain period of time.

Successful price discrimination requires that the firm be able to prevent resale of goods between buyers. Partial price discrimination will work as long as a large buyer paying more low price, will not resell goods to small buyers from whom the firm is trying to get a higher price.

The sales manager must also consider two other possible complications when giving quantity discounts:

1) discounts on goods purchased for a certain period. If a buyer promises to buy a certain quantity of a product during a specific period, how should quantity discounts be calculated? If there is a long-term relationship with him, a discount can be provided from the very first unit of goods. However, if the buyer still does not fulfill the promised number of purchases, then he will be billed back for the unearned but received discount on all units purchased at a discount. Alternatively, the buyer can pay the full cost of the goods, but after exceeding a certain level of purchases, he will receive compensation in the amount of a discount on all already purchased units of the goods (the so-called retrobonus);

2) purchase in reserve. The salesperson must consider the effect of the quantity discount on customer inventory. Stocking prevents price discrimination, as even small buyers can buy ahead to stock up to get a discount. At the same time, such behavior will not increase aggregate demand, but only shift it in time. In addition, over-purchases for inventory caused by incorrectly formulated quantity discounts can create problems for the firm to meet all incoming orders due to capacity constraints.

Formation of the scale of discounts

To calculate the scale of discounts, the principle of non-decreasing profit level can serve: profit at a discounted price and a new sales volume should be no less than at the initial values ​​of the price and sales level.

Given this principle, we can derive a formula for calculating discounts:

where "Current Margin" is revenue less 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 Growth” is a measure of the desired margin growth relative 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.

Let us give an example of the formation of a scale of discounts, for which we use the following initial data:

1) the volume of the order lot is 56,120 thousand rubles. (without discount);

2) the average trade margin for this category of goods is 28%;

3) the cost of purchasing the batch in question - 43,843 thousand rubles. (56,120 / (1 + 28% / 100%)).

Taking into account the given data, the size of the current margin will be 12,277 thousand rubles.

Situation 1. Maintaining the achieved level of sales profitability (zero margin growth). Let's determine the required sales volume in value terms for a 2% discount:

Required sales volume with 2% discount	=	12 277	=	60 535 (thousand rubles)
1 —	1
(1 —	2	) x	(1 +	28	)
100%	100%

According to the price list, such a batch will cost 61,770 thousand rubles. (60,535 / (1 - 2% / 100%)), purchase price - 48,257 thousand rubles. (61,770 / (1 + 28% / 100%)).

Calculate in a similar way the required sales volume in monetary terms for each discount level (Table 1).

Table 1
Calculation of the required sales volume (situation 1)
Indicator	Discount amount
0%	2%	5%	10%
	0	0	0	0
	56 120	60 535	69 115	93 047
	0,00	7,87	23,16	65,80
	56 120	61 770	72 753	103 385
Purchase cost, thousand rubles	43 843	48 258	56 838	80 770
Margin, thousand rubles	12 277	12 277	12 277	12 277

Note to table 1. The margin value is defined as the difference between the volume of sales (at a discount) and the cost of purchasing goods. So, for a 2% discount, the margin will be 12,277 thousand rubles. (60 535 - 48 258). Since this situation is considered from the point of view of maintaining sales profitability (zero margin growth), the difference between sales volumes and expenses for the purchase of goods will be constant - 12,277 thousand rubles.

Situation 2. Increasing the level of sales profitability. So, the customer asks for a big discount, like 5 or 10%. What counter-conditions should the company offer in order to maintain the level of profit?

For example, for a discount level of 5% or more, the company has set the desired margin increase of 500 thousand rubles. compared to the previous level (12,277 thousand rubles), and for a discount of 10% - 1 million rubles. Let's calculate the required sales volume in monetary terms for this case (see Table 2).

table 2
Calculation of the required sales volume (situation 2)
Indicator	Discount amount
0%	2%	5%	10%
Desired increase in margin, thousand rubles	0	0	500	1000
Required sales volume at a discount, thousand rubles.	56 120	60 535	71 930	100 626
Required increase in sales in relation to the option without a discount,%	0,00	7,87	28,17	79,30
Cost according to the price list, thousand rubles	56 120	61 770	75 716	111 806
Purchase cost, thousand rubles	43 843	48 258	59 153	87 349
Margin, thousand rubles	12 277	12 277	12 777	13 277

Note to table 2. The margin value is determined in the same way as in the first case, but since the condition for increasing profitability is set here, taking this into account, the margin value will increase depending on the size of the discount.

So, if at a discount of 2% it will be 12,277 thousand rubles. (60,535 - 48,258), then in the case of a 5% discount, it will be 12,777 thousand rubles. (71,930 - 59,153), etc., which is explained by the desired increase in the margin pre-planned in the calculations (with a 5% discount, 500 thousand rubles - see the table).

1) determine the initial sales volume from which discounts begin (for example, 60,535 thousand rubles);

2) set an acceptable margin amount for each discount level;

3) form gradations of sales volumes (obtained sales volumes for each discount level can be rounded up to the nearest round number);

4) assess the attractiveness of the resulting scale of discounts for customers.

Thus, for the example under consideration, we obtain the following data (see tables 3, 4).

Table 3
Final settlement of discounts (situation 2)
Indicator	Discount amount
0%	2%	5%	10%
Desired increase in margin, thousand rubles	0	0	500	1000
Required sales volume at a discount, thousand rubles.	56 120	60 535	71 930	100 626
Rounded sales volume at a discount, thousand rubles	—	65 000	75 000	105 000
Cost according to the price list, thousand rubles	56 120	66 327	78 947	116 667
Purchase cost, thousand rubles	43 843	51 818	61 678	91 146
Margin (taking into account rounded values), thousand rubles	12 277	13 182	13 322	13 854

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 gives 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 makes them loyal to the company. And customer loyalty is more valuable than money.

Long-term financial investments in the balance sheet