Discounts and promotions in a retail store to stimulate sales.

Discounts, bonuses, gifts and premiums from suppliers today have become a weapon in the competition for the buyer. The situation is clear: low price attracts buyers, and the seller earns more because the turnover increases. How to take into account the provision of discounts in accounting and tax accounting. We'll tell you in the article.

Types of discounts

The supplier provides discounts if the buyer clearly fulfills the conditions stipulated by the contract, or for other reasons.

Depending on the form of interaction between the buyer and the supplier, there are the following types of discounts:

• Reducing the price of goods. There are a lot of reasons for reducing the price of a product compared to the price declared in the price list. Such a discount may be due to the season of sale of goods, the size of the purchased lot, a dealer agreement, etc.
• Prize. Such a discount, as a rule, is received by regular customers, upon reaching a certain volume of supplies, for timely payment for goods, or for other reasons.
• Commodity bonus. The buyer receives several units of the same product free of charge, which is purchased under the supply contract.
• Present. When purchasing a certain amount of goods, the buyer receives an additional product. Actually, this is one of the options for a commodity bonus.

Accounting for discounts and premiums

If the discount is received directly at the time of purchase of the goods, then it does not need to be accounted for separately. The buyer receives shipping documents confirming the purchase of a certain amount of goods at a certain price.

The supplier in this case will reflect the accounting revenue from the sale based on the already reduced price of the goods (clause 6.5 of PBU 9/99).

The seller will also determine the amount of revenue for the purposes of calculating VAT and income tax, taking into account the discount (clause 1, article 154, clause 4, article 166 and article 249 of the Tax Code of the Russian Federation).

Taking into account the discount provided, invoices are generated, on the basis of which the seller generates sales book entries (letter of the Ministry of Finance of Russia dated May 28, 2010 No. 03-07-11 / 216).

Follow-up discount or retro discount

The right to such a discount is due to the fulfillment by the buyer of certain conditions of the contract. In this case, the seller changes the contractual price of the goods after its sale. Here it is important to take into account one point, which is dictated by the norm of paragraph 2 of Art. 424 of the Civil Code of the Russian Federation. It is possible to change the price of goods after the conclusion of the contract only in cases and on the conditions provided for by this very contract or law. Therefore, it is advisable, when concluding a contract with a buyer, to determine in it the procedure and cases of price changes. If there is no such clause in the contract, then it should be supplemented. You will also have to make adjustments to the primary documents for shipment.

In accounting, the seller adjusts the previously recognized revenue. If the discount is provided to the buyer in the reporting year in which the shipment was made, then the adjustment occurs by entering into accounting reversal entries on sales accounts. If the discount is given in next year, then its amount is recognized as other expenses. The cost of shipped goods does not need to be adjusted.

The seller is obliged to issue a corrective invoice in case of a change in the cost of shipped goods (work performed, services rendered, property rights transferred), including due to a change in their price or quantity (volume) (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation ). Even if a decrease in the cost of goods (works, services) occurred later than the period shipment, an updated declaration for the period in which the shipment was made is not submitted.

The corrective invoice is issued no later than five days from the moment when the buyer is notified of the change in the cost of goods (works, services, property rights). The consent of the buyer to receive a discount can confirm the contract or an additional agreement to it, which indicates that the parties have agreed to provide a discount. The buyer may be notified of the discount provided by another document, for example, an information letter. The main thing is that the primary document confirming the buyer's consent to receive a discount was signed by both parties to the transaction. And the notification document may contain only the signature of the seller (letter of the Federal Tax Service of Russia dated 12.03.12 No. ED-4-3 / [email protected]).

The provided retrodiscounts do not adjust VAT for the period in which the sale of goods (works, services) took place.

There is another subtlety in the retro discount. If the buyer has already paid the seller for the goods in full, and the supplier does not return to the buyer the difference resulting from the discount, then this difference will be considered as an advance payment received against future deliveries. And this obliges the seller to calculate VAT on the amount of the advance payment received.

The buyer, on the basis of the received corrective invoice (or primary document for depreciation), restores for payment to the budget the VAT accepted for deduction from the initial cost of goods (works, services, property rights). Only the amount of tax is restored in the part attributable to a decrease in the cost of shipped goods (works, services, property rights) (subclause 4, clause 3, article 170 of the Tax Code of the Russian Federation). The corrective invoice is registered by the buyer in the sales book.

income tax

A downward change in the price of the goods (provision of a discount) reduces the income from sales previously recognized by the seller. Therefore, by providing the buyer with a discount, the seller has the right to reduce the amount of income received, and, accordingly, the obligation to pay income tax.

To do this, the seller must submit an updated declaration for the reporting period in which the shipment took place. In the declaration, the seller will reflect the sales proceeds reduced by the amount of the discount, excluding VAT. In the case when the shipment and the provision of the discount fall within the same reporting period, you simply need to adjust the tax accounting data.

The taxpayer has the right to recalculate the tax base and the amount of tax for the period in which errors (distortions) related to previous tax (reporting) periods that led to overpayment of tax were revealed (paragraph 3, clause 1, article 54 of the Tax Code of the Russian Federation). Providing a discount leads to the occurrence of inflated income in tax accounting. Therefore, the seller who provided a discount in the form of a price reduction has the right to adjust the income tax base in the period when the corresponding changes were made to the contract (letter of the Ministry of Finance of Russia dated 06.23.10 No. 03-07-11 / 267). The amount of the discount is recognized as part of non-operating expenses, as a loss of previous tax periods, revealed in the current reporting (tax) period.

The controllers believe that the situation discussed above is not regulated by the norm subpara. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation. Namely, the premium (discount) paid (provided) by the seller to the buyer due to the fulfillment of certain conditions of the contract, in particular the volume of purchases, is not reflected in the non-operating expenses of the seller and non-operating income of the buyer.

Ministry of Finance officials argue that the discount provided to the buyer by revising the price of the goods is not taken into account by the buyer as income when determining the tax base for income tax. The purchased goods are accounted for by the buyer in tax accounting at the price, taking into account the discount provided (letter of the Ministry of Finance of the Russian Federation dated 16.01.12 No. 03-03-06 / 1/13).

Buyer cash bonus

The second type of incentive for the buyer is the payment of a premium to him, the so-called discount without changing the contract price. The provision of such a discount does not oblige the seller to correct the primary accounting documents (invoices), to correct the amount of the proceeds from the sale of goods recognized in the accounting.

The provision of the premium is formalized either by a notification to the buyer (credit note) about the provision of the premium (remuneration) to him, or by a bilateral act of a similar content. The document confirming the provision of the bonus must contain a calculation of its amount, references to the clauses of the contract providing for the provision of the bonus, as well as the details required for primary accounting documents (Article 9 of Law No. 129-FZ).

The accountant takes into account the amount of the premium accrued to the buyer in accordance with the terms of the supply agreement as part of the expenses for ordinary activities (paragraph 5 of PBU 10/99). Since the buyer's bonus is intended to stimulate the sale of goods, the amount of the adjustment to the buyer's receivables can be charged to account 44 "Sales costs".

Bonuses for the buyer by the seller does not reduce the seller's VAT tax base, nor does it lead to the emergence of a tax base for the buyer (letters dated 01/12/11 No. 10 No. 03-07-14/31, 25.10.07 No. 03-07-11/524).

It should be noted that when the premium provided by the supplier is not paid to the buyer in cash, but is credited against the upcoming deliveries of goods, then on the date the premium is provided (documenting its calculation and notifying the buyer, for example, by issuing a credit note), the amount of the premium is recognized in advance. Therefore, the supplier is obliged to calculate VAT using the estimated rate from the amount of such a premium, as from the advance payment received (subclause 2, clause 1, article 167, paragraph 2, clause 1, article 154, clause 4, article 164 of the Tax Code of the Russian Federation).

income tax

Expenses to the organization in the form of bonuses given to customers when they perform latest conditions agreements on the volume of purchases are accounted for as part of non-operating expenses (subclause 19.1 clause 1 article 265 of the Tax Code of the Russian Federation).

At the same time, the norms sub. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation apply only to contracts of sale. Discounts (premiums) under contracts for the provision of services for a fee are accounted for as part of non-operating expenses on the basis of subpara. 20 p. 1 art. 265 of the Tax Code of the Russian Federation. The main thing is that the expenses meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, namely, they were economically justified and documented.

For the buyer, the amount of the premium received from the supplier is non-operating income (letter of the Ministry of Finance of Russia dated 07.05.10 No. 03-03-06/1/316).

When deciding on the taxation of the premiums paid, the supplier should take into account the terms of the contracts concluded by him. In the contract, in particular, it is advisable to indicate that the provision of a premium to the buyer does not entail an adjustment in sales prices, but simply reduces the buyer's debt if the latter fulfills certain conditions. Without this, the regulatory authorities may consider the premium as a payment for the service provided to the seller by the trading network. This will lead to the emergence of an object of VAT for the buyer - the trading network, and, consequently, the need to include these amounts in the tax base, calculate VAT and issue invoices. After all, if we consider the premium as a form of trade discounts applied to the cost of goods, then the supplier needs to adjust the tax base for sales and accept the “excessively” calculated VAT for deduction, and the buyer needs to adjust his deductions and restore VAT. Similar conclusions are contained in the Determination of the Supreme Arbitration Court of the Russian Federation of November 17, 2011 No. VAC-11637/11.

And in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11637/11, it is concluded that the relationship for the purchase of a certain amount of goods is the subject of a specific supply agreement and is not a relationship reimbursable services. In this regard, upon receipt by the buyer of goods, remuneration for reaching a certain volume of purchases of VAT is not calculated. This was also confirmed by officials of the Ministry of Finance of the Russian Federation in a letter dated May 17, 2012 No. 03-07-14 / 52.

Goods in load

Shipment of additional free goods is one of the options for providing discounts. In order to encourage the buyer to increase the volume and range of purchased goods (products), the seller provides in the contract a condition for granting a bonus in the form of a certain amount of the same product if the buyer fulfills the terms of the supply contract (for example, on the monthly volume of purchases). At the same time, the price of goods shipped under the contract does not change, and therefore the supplier does not have the obligation to make corrections to the shipping documents and invoices issued to the buyer during the transaction.

The transfer of an additional quantity of goods to the buyer as a bonus cannot be called a donation, because the buyer receives the additional goods only if he fulfills the terms of the contract on the monthly volume of purchases (paragraph 2, clause 1, article 572 of the Civil Code of the Russian Federation).

In accounting, the actual cost of the goods transferred to the buyer who fulfilled the terms of the supply contract is reflected in the expenses for ordinary activities as selling expenses. When transferring a bonus item, the supplier does not adjust the amount of previously recognized revenue from the sale of goods.

A dispute with the tax authorities may arise in connection with the recognition of the transfer of a bonus product as free of charge. Indeed, when donating, the supplier is obliged to determine the tax base for VAT, which is equal to the normal selling price of the goods (market price), excluding VAT. Since the VAT related to the bonus part of the sale is paid from own funds, it can be included in the accounting records as expenses for ordinary activities as selling expenses. When transferring the bonus product to the buyer, the seller draws up an invoice and registers it in the sales book.

income tax

For the purposes of taxation of profits, the expenses of the organization in the form of a premium provided to the buyer as a result of the fulfillment of the plan for the volume of purchases are included in non-operating expenses (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). In the Tax Code of the Russian Federation there is no concept - premium, therefore, a bonus product can be recognized as the provision of a premium in kind. Such can be considered an additional quantity of goods that are the subject of a supply agreement or other goods. The possibility of recognizing a bonus product as a discount, clothed in a naturally tangible form, is stated in the Decree of the Federal Antimonopoly Service of September 17, 2007 No. F04-6332 / 2007 (38166-A67-15), because the methods for implementing discounts may vary, and the rules for their tax accounting are enshrined in subpara. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation.

Officials make it possible to take into account the costs associated with the sale when calculating income tax bonus program if the provision of bonuses serves the purpose of attracting new or retaining existing customers (Letter of the Ministry of Finance of the Russian Federation of November 8, 2011 No. 03-03-06 / 1/729). In this case, the cost of providing bonuses is the cost of their acquisition or the amount of direct costs required for the manufacture of products transferred as a bonus.

It is more profitable for the buyer not to recognize the cost of the bonus product as an expense. Or maneuver, making out the receipt of a bonus product, as a purchase, at the expense of the cash bonus provided by the supplier. After all, the tax authorities may require the buyer who received the bonus product to take into account the “gift” as part of non-operating income on the basis of paragraph 8 of Art. 250 of the Tax Code of the Russian Federation ( Letter of the Ministry of Finance of the Russian Federation dated 01.19.06 No. 03-03-04 / 1/44).

The taxpayer has the right to reduce income from the sale of purchased goods by the cost of their acquisition, determined in accordance with the accounting policy for tax purposes (Article 268 of the Tax Code of the Russian Federation). If you recognize the bonus product as free, you will have to agree that the organization has not incurred any costs for the purchase of this product, therefore, when it is sold, taxable profit does not decrease.

But the judges agree with the opinion of taxpayers, arguing that when selling property received free of charge, the company has the right to reduce the income received by its market value. Thus, if the taxpayer takes into account the value of the bonus received free of charge as part of non-operating income, then its implementation gives the right to reduce income for expenses in the form of the value of the retired property.

The buyer will have to fight for the right to reduce the income from the sale of bonuses by their market value in court. At the same time, it has weighty arguments to win the argument. After all, double taxation is unlawful, the amounts reflected in the income of the taxpayer are not subject to re-inclusion in the composition of his income (clause 3 of article 248 of the Tax Code of the Russian Federation, resolution of the Federal Antimonopoly Service of the Ural District dated July 24, 2008 No. F09-5246 / 08-C3, FAS Volgo - Vyatka district dated 06/30/06 in case No. A31-9216 / 19). Buyers receive bonus goods not free of charge, but for the fulfillment of certain conditions of the contract. At the same time, its value for tax purposes was determined when included in non-operating income. In addition, according to paragraph 1 of Art. 572 of the Civil Code of the Russian Federation, in the presence of a counter transfer of a thing or right or a counter obligation, the contract is not recognized as a donation. In the situation under consideration, the fulfillment of certain conditions of the contract can be considered as counter-obligations of the buyer.

Typical accounting entries for the sale of goods at discounts are shown in table 1:

Contents of operation	Debit	Credit
Primary implementation accounting
Reflected revenue	62	90.1
VAT charged	90.3	68
Written off cost of goods	90.2	41
Accounting for a discount in the shipping tax period
Sales revenue reversed	62	90.1
Reversed VAT	90.3	68
	76 "Advances"	68
Accounting for the discount in the next tax period
Revenue Adjustment	91.2	62
VAT adjustment	68	91.1
VAT accrued from the advance in the form of the difference between the payment received from the buyer and the debt, taking into account the discount	76 "Advances"	68
Accounting for a premium given to a buyer
For the amount of premium	44	62
VAT accrued from the advance in the form of the difference between the payment received from the buyer and the debt, taking into account the discount	76 "Advances"	68
Accounting for additional goods provided to the buyer
Written off the cost of goods provided as a bonus	44	41
VAT charged on gratuitous transfer	44	68

The tax subtleties of providing buyers' discounts are reflected in table 2:

Situation	VAT	income tax
Discount at the time of shipment	The tax base and the invoice are drawn up already taking into account the reduction in the selling price	Tax base - revenue reduced by the amount of the discount
Retro discount	The seller issues a corrective invoice and accepts VAT for deduction in the period of its issuance.	The tax base is adjusted: if the amount of income from sales has been adjusted, then an updated declaration must be submitted. If the discount is recognized as a non-operating expense of the current period, then it is not necessary to submit a clarification.
Prize	If the buyer's overpayment is credited against future deliveries, then VAT is calculated from the advance	Accounted for as non-operating expenses
Bonus	VAT on sales is not subject to adjustment The tax base for VAT is determined as the market value of the goods transferred as a bonus, the seller draws up an invoice in 1 copy and registers it in the sales book	Accounted for as non-operating expenses (a dispute with tax authorities is possible)

1. Accounting for the sale of goods in retail

2. Accounting for discounts in trade organizations

List of used literature

1. ACCOUNTING FOR THE SALE OF GOODS IN RETAIL TRADE

Goods, along with material resources and finished products, according to the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44N, belong to inventories. Goods - part of inventories that are purchased or received from other legal entities or individuals and are intended for sale. In retail trade, the goods pass from the sphere of circulation to the sphere of consumption and the movement of goods is completed at the consumer.

We note that according to Art. 492 of the Civil Code, under a retail purchase and sale agreement, a seller carrying out entrepreneurial activity for the sale of goods at retail, undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.

Organizing accounting at the enterprise retail, the accountant must decide how the goods will be accounted for.

With quantitative-sum accounting, goods are recorded in the warehouse and in the accounting department of a trade organization both by quantity - in natural units, and by value - in monetary terms. In retail trade, the use of quantitative-sum accounting of goods is possible only with the use of appropriate automation tools. In such cases, the accounting of goods at purchase prices in retail trade does not cause problems.

Manufacturers of goods put product labels on the packaging or a barcode on the product itself, which contains information about the country of manufacture or the seller of the product, the manufacturer and the characteristics of the product (name, dimensions, etc.).

When goods arrive at the store, information about their name, hallmarks, quantity and purchase price are recorded in the database using a scanning device. In the absence of manufacturer's barcodes, the information is entered manually, the product is assigned an internal code. When selling goods, information is entered into the database in the same way. The buyer presents the purchased goods to the cashier, the data on which are read using a scanner. At the same time, the name, quantity, price and cost of the goods sold at retail prices are entered on the cash register receipt.

Such a check is an analogue of a bill of lading. Based on the data on the names and quantity of the goods sold, information on the cost of the goods sold in purchase prices is generated by computer.

Total accounting involves accounting for the receipt and disposal of goods only in monetary terms. Such accounting is used in retail trade in cases where the organization does not have special automation tools that allow it to keep quantitative and total accounting of goods.

In retail trade, when accounting for goods in total, as a rule, sales prices are used as accounting prices for goods. The selling price of goods consists of the purchase price and the trade margin.

The trade margin includes the company's planned income and VAT (if you pay it). The trade margin and the retail price of the goods are reflected in a special document - the register of retail prices. When selling goods, the markup is deducted.

You can organize the accounting of the movement of goods as follows:

1) upon receipt of goods at the warehouse of the store, a record is made of the quantity of goods received in the card or the register of goods. The release of goods to departments is carried out according to the intake sheets and appropriate records are made about the disposal of goods from the warehouse in cards or magazines. Thus, quantitative accounting is organized at the warehouse level;

2) in accounting, upon receipt of goods, entries are made on the accounts of goods in value terms (in sales prices);

3) the write-off of goods in accounting is carried out on the basis of KKM checks, in which the daily earnings break through, that is, the cost of the goods sold in sales (retail) prices.

According to the chart of accounts of financial and economic activities dated October 31, 2000 No. 94-N, accounting operations in retail trade are kept on accounts:

1. Account 41 “Goods”, where subaccount 1 reflects goods in warehouses, subaccount 2 reflects goods in retail trade, subaccount 3 reflects containers for goods and empty goods, subaccount 4 reflects purchased products.

2. Account 42 "Trade margin", which reflects the value of the trade margin on the credited goods. It is used by retailers who keep records of goods at selling prices. The trade margin is the value added to the purchase price of the goods, i.e. business income. The established amount of the trade margin is reflected in the credit of account 42. The amount of the trade margin for goods sold is reversed in correspondence with account 90 “Sales” (sub-account “Cost of sales”).

3. Account 44 "Expenses for sale", which reflects the costs caused by the purchase and sale of goods and with the continuation of the production process in the sphere of circulation (transportation, packaging).

4. Account 50 "Cashier", which reflects the amount Money located in the organization, proceeds from the sale of goods.

5. Account 60 "Settlements with suppliers and contractors", which reflects the posting of goods from suppliers and buyers,

6. Account 62 "Settlements with buyers and customers", which reflects operations for the (release) sale of goods.

7. Account 70 “Settlement with personnel for wages”, which reflects the accrual and payment of wages to employees related to the purchase and sale of goods.

8. Account 90 "Sales", which reflects the proceeds from the sale of goods, as well as the costs associated with it. To account 90 "Sales" sub-accounts can be opened: 90-1 "Revenue"; 90-2 "Cost of sales"; 90-3 "Value Added Tax"; 90-4 "Excises"; 90-9 "Profit/loss on sales".

9. Account 99 "Profit and Loss", where, according to the results of the economic activity of the enterprise, the final result of the organization's work (profit or loss) is reflected.

Retailers sell goods for cash, by settlement checks, on credit with installment payment, under a commission agreement.

The volume of sales for cash is determined by the amount of money received from buyers for the goods sold to them. Cash settlements with the population are made with the obligatory use of cash registers. The proceeds from buyers go to the cash desk of a trading enterprise, its size is determined by the readings of counters of cash registers registered in the book of the cashier - teller (as the difference between the readings of the meters at the end of the day and the readings of the meters at the beginning of the day). At the same time, the revenue is reduced by the amount of money issued to customers from the cash desk on returned checks that have a permit inscription of the head and a formalized act. The proceeds from the sale are handed over by the cashier - the teller to the cashier, which is reflected in the receipt for the incoming cash order. The correctness of the reflection of the proceeds received from the sale of goods is checked by reconciling the amounts of proceeds shown in the cash and commodity reports.

In accordance with the Decree of the Council of Ministers - Government Russian Federation dated 07.30.93 No. 745, taking into account the amendments and additions made to it (the List - as amended by Decree of the Government of the Russian Federation dated 02.02.2000 No. 917) in a number of cases (small retail trade from hand carts, from tanks, from trays, from baskets, waddle vegetables and gourds; trade in markets, fairs, exhibitions, other complexes, with the exception of kiosks, stalls, premises located there, etc.) when carrying out trade operations, cash settlements with the population can be made without the use of cash registers. In this case, the volume of goods sold is usually measured by the amount of proceeds handed over by sellers to the organization's cash desk, to a bank collector or to the post office.

Delivery of proceeds to the cashier is reflected in the accounting record as follows:

Dt 50 KassaKt 90 Sales / sub-account Revenue - handed over revenue to the cash desk.

Trading proceeds can be deposited with the bank by a representative of the enterprise upon an announcement for a cash payment or to collectors. Transfer operation to collectors is made out by the transmittal sheet. The proceeds transferred to the collector or by mail (which will be credited to the current account after a certain time) is accounted for by the following accounting entry:

Dt 57 Transfers en routeKt 90 Sales / sub-account Revenue - revenue transferred to the collector or by mail is taken into account.

One of the forms of sale for cash is payment by buyers of goods with bank checks. The shops hand over the received checks to the bank, which credits the corresponding amount to the account of the trade organization. When paying by checks, the following entry is made:

Dt 50 Cash desk / subaccount 3 Cash documentsKt 90 Sales / subaccount Revenue - taking into account payment by buyers of goods by settlement checks of banks.

When accounting for goods at purchase prices, after recording the proceeds, the sold goods are debited from the sales accounting account, which is recorded by the entry:

Dt 90 Sales / sub-account Cost of sales Kt 41 - 2 "Goods in retail trade".

According to Art. 168 of the Tax Code of the Russian Federation, when goods (works, services) are sold to the population at retail prices (tariffs), the corresponding amount of tax is included in the indicated prices (tariffs). At the same time, the amount of tax is not allocated on the labels of goods and price tags issued by sellers, as well as on receipts and other documents issued to the buyer.

For the amount of VAT charged, a posting is made:

Dt 90 "Sales", sub-account 3 "VAT" Kt 68 - 2 "Calculations on taxes and fees for VAT".

According to Art. 168 of the Tax Code of the Russian Federation, when selling goods for cash by retailers directly to the public, the requirements for drawing up settlement documents and issuing invoices within five days are considered fulfilled if the seller issued the buyer a cash receipt or other document of the established form.

One of the most burning topics for owners and marketers of any business is promotions.

What would you think of to increase sales and start making legends about business? There is a way, you can not even think of it.

You can just take the finished one, add your own, and get a chic promotion. Where to take? From the list below. There are more than 15 ideas for every taste and willingness to take risks

Promotions

Before we move on to a specific list of stocks, I want to warn you that everything should be in moderation. You can't live on stocks alone, just as you can't live without them at all.

Everything should be fine in your company:, and other important elements of a successful company.

After your business becomes harmonious enough, you can move on to promotions.

Although they all have their own goals, there is a common and main one - this is to attract attention and smooth out the corners to making a purchase decision. But if your salesperson “Petya” messes up and does not work with, then there will be no money in the cash register.

I also want to say that if you are planning to hold an action, you need to promote it well (this is certainly good, but not enough).

You need to use enough, otherwise you will prematurely conclude that customer acquisition promotions do not work and in general it is not yours.

For example, you can notify visitors to your site about a promotion using an online consultant.

Or if you actively use Instagram to promote your business, then the “Direct Mailing” function from the Instaplus program can help you communicate information about promotions.

And another moment, people get tired of the same type of promotions, besides, with their constant holding, they begin to attribute you to a company that winds up prices, and then throws them off. Therefore, you take breaks, or do not include new collections in promotional goods.

Action performance (nerves of steel)

And now, when the word on the road has been issued, we can start. Let's start with those who have strong nerves and who are not afraid to take risks. These are the most interesting, eye-catching and customer-attracting unusual promotions.

In this section, I will rather describe to you the approach (strategy) with examples, since not everything is so simple. And here you will see ready-made examples below.

One of the most successful, memorable and increasing sales was the promotion of the well-known Euroset store - come naked and get a cell phone for free.

The effect was designed primarily for shocking. Since then, in one way or another, all the store owners who have the courage to promote their store at the expense of human greed have been trying to repeat this action.

A recent example is sporting goods store in Germany, which arranged a similar action on the day of its opening.

You could come and get dressed from head to toe in whatever you want in the allotted time. Absolutely free. True, there was a small condition - you had to come completely naked.

Moreover, a business does not have to be big and famous in order to hold such an action in a store.

For example, in Irkutsk, at the opening of a small youth clothing store, an action was held - tear the jeans / trousers that you have now and choose new ones for free.

A married couple lived in one of the IKEA stores for almost a month. They slept there, cooked, ate and even bathed. A lot of people came to look at these outstanding people (read, eccentrics).

How do you think it affected this store? You think right, it affected 😉

We have covered the performance of the action in more detail in a separate article. Be sure to study it if you are hooked by such a reckless technique. Only when implementing, think not only short-term, but also long-term, how it will affect your business.

Almost a freebie

Quite an old example of a successful promotion. The Technoshock store started selling video cassettes at cost (half the price, almost at a loss), talking about it very aggressively. Cassettes did not have time to deliver to the store.

Crowds of people stood to buy a cheap videotape. And at the same time they were sold a new VCR, TV, antennas and much more.

This promotion is applicable to almost any business. All that is required of you is to find in your company and start attracting people to it.

It is not necessary to sell it at a loss, you can simply earn nothing on it. But you must do it.

Quite a freebie

We arranged a similar promotion in our client's store. Handed out socks for free. Good, quality socks and completely free.

And you don't even have to buy anything. Just walk in, fill out and get your own pair of socks. You may begin to swear that you will not give away anything for free. So evaluate the whole idea.

Firstly, we gave away socks for free, which cost us 20 rubles (quite a little), and this figure was much more profitable in terms of advertising, since from other sources of advertising, one visitor gave us at least 35 rubles.

Plus, you yourself understand that in addition to the socks, a discount was offered at the moment for the main assortment, a coupon for a repeat purchase, in general, a lot of things. The result is an increased customer base and promotion, with more than 400 percent.

Or here is another example of a good implementation. The target audience react exactly.

Freebie promotion example

treasure hunt

Quite an unusual and interesting action. Pawn / bury a valuable treasure somewhere. The location of the promotion may be, for example, shopping mall where your store or even the whole city is located.

As soon as the treasure is found, news will be released about it (for example, in) and information will be given about the next one.

So, for example, did one bank. They put dozens of treasures with a real gold coin and began to actively promote it. There were also successful cases for a food delivery service.

Certificates were hidden for a year and a search was arranged with the help of radio presenters. People are very willing to get involved in such promotional games and promotions, because they love interactive.

Give a discount / gift to the client for what he rolls on the dice. You can even make a staged game. For example, if a person throws it once, he is guaranteed to receive a gift of up to 1000 rubles.

And if he throws three times and scores more than the n-th value, he will receive a super prize, or even remain empty-handed.

A variant of the super-game from the field of miracles. By the way, instead of cubes, there may be a spinning drum. The rules for conducting are already at your discretion and imagination.

An example of a Cubes promotion

WE ARE ALREADY MORE THAN 29,000 people.
TURN ON

Standard shares

Therefore, there is no need to wrestle with what actions can be carried out and which ones will not work. For the most part, they are designed for discounts and play on one of the main feelings of a person - the desire to save money, to buy profitably (not to be confused with greed).

By the way. To conduct just such promotions, such a service as “Bazaar-online” may be perfect for you. He will solve the issue with discount cards and. And notifications will cost a penny 😉

Two for the price of one (three for the price of two)

A standard promotion launched in most grocery and retail clothing stores. Buying two/three items, you get the third one for free. Ideal for services.

Install a stretch ceiling in 2 rooms and receive installation in the hallway as a gift. Buy 2 apartments, get a parking space as a gift (what if!).

Example of a two-for-one promotion

This type of promotion is a good alternative to a discount. And we even implemented this approach in the wholesale business.

But as you already understood, there it was not about pieces, but about containers. But in this way we succeeded significantly, and this is one of the main indicators when holding actions.

Discount on certain products

100% You have seen products with red/yellow price tags. Such a targeted promotion is actively used by retail stores.

But their services are undeservedly ignored, although with a large assortment, this is almost a gold mine for them.

When we talk about a "colored" price tag, it does not have to be a discount. You can go the other way and make a purchase without markup / without VAT / at wholesale prices.

Or just a promotion for one of the positions, for example: “Changing the oil in a car is free! You only pay for the materials.”

And it's not just about the windows. You can highlight items in the price list or on the website with special colors.

And just an example of how we achieved an increase in sales through the study of the price list (including color), read in the article.

Specialization: CRM, Bonus system, Retro bonuses, Discount system, Access rights, Inventory management, Financial accounting, Process automation.

Categories: ,

Using discounts and markups in 1C Trade Management 11 / Retail 2

1C: Trade Management 11 provides its users with a powerful discount / markup mechanism, with which you can automate the rounding of the check amount, set up the discount system, implement the issuance of a discount for compliance with the payment schedule by the client or the issuance of a gift for self-delivery of the order. want to customize special discounts for the purchase of illiquid goods? Use the mechanism of discounts/markups. Are you planning to introduce a loyalty bonus program? Use the mechanism of discounts/markups! Would you like to organize an action? happy hour” to provide the goods to the client according to the special. price when buying in the last hour of sales of products of own production? Use the mechanism of discounts/markups!!!

But, as practice shows, the lion's share of organizations does not use even half of the capabilities of this truly powerful subsystem. Often this is due to the fact that it is difficult to configure exactly the way you need due to the abundance of various parameters and checkboxes, finding the right combination of them is a non-trivial task. But sometimes it also happens that the wishes of the client are special, and 1C simply did not include their implementation in the configuration. In this article, we will try to briefly answer the most frequently asked questions regarding the discount/markup mechanism, what it can and cannot do. So let's get started.

Question number 1. How to limit the scope of the discount?

When setting a new discount/markup, we can specify its specific recipients. Recipients may include warehouses, holders of certain types of loyalty cards, or partners operating under separate individual or standard agreements with customers. To do this, just click on the recipient's "Change" hyperlink. In the window that opens, it is enough to specify the desired recipients of each type.

How it works. We create a document “sales of goods and services” from the warehouse “Warehouse No. 1”. The amount of sale in this case exceeds 3,000 rubles, which means that a 2% discount will be automatically provided for all goods in the sale. At the same time, the system ignores that this discount is not allowed in any of the standard or individual agreements with the client. In other words, the discount will be applied if it is valid for at least one from recipient types.

What if I want to split wholesale and retail discounts?

Some company owners prefer to distinguish between discounts and promotions for wholesale and retail customers. Most often, this is implemented by specifying a list of types of loyalty cards, then upon presentation of a card of one of the specified types, a discount will be automatically provided. But there are a couple of "buts". First: a loyalty card can be indicated in the wholesale sales line, then a discount will be provided for the sale of goods and services, which is exactly what we want to avoid. There is a second “but”: a client can come to our store and not have a loyalty card with him. Or it could be a new client who doesn't have a card yet. Then, when the check is broken through, this client will not receive a discount, and we also do not need this. What to do? Unfortunately, the typical configuration does not allow you to consistently impose restrictions on the validity of discounts (so that the discount is valid only if the warehouse and the agreement or the warehouse and the loyalty card satisfy the conditions at the same time). But this can be easily implemented with a slight change in the configuration. Then, in the case illustrated above, the discount will only apply to cash register receipts issued from warehouse No. 1, and the discount will be ignored in customer orders and sales. After all, in principle, there is no agreement with the client as such in checks, and in the wholesale line, none of the agreements will fit the conditions for the discount. Or another option: we want all holders of "Platinum" loyalty cards to receive a 5% discount when visiting store "No. 1" in January 2018. Then we will also need simultaneous application of conditions.

Question number 2. How can I find out the applied discounts?

In both wholesale and retail sales, it is possible to obtain detailed information at the applied discounts. The system will tell you which discounts were applied, which ones were ignored due to the use of the discount/markup push-out mechanism, and which ones were ignored as not meeting the conditions.

You can call this report by selecting the desired document in the list and selecting the menu item “Reports — Applied discounts”.

What if I want to see applied discounts for the period for all documents?

Sometimes the head of the company wants to see the amount of discounts provided in monetary terms. This can be useful, for example, to analyze applied discounts by degree of success. For example, the campaign introduced in May “when buying for 1,000 rubles, get a 10% discount on all office supplies” cost us 5,600 rubles, but sales increased by 1.8 times. So we can determine the most and least effective discounts in order to abandon the unprofitable in favor of the most profitable for us. Or another option: we can monitor the amount of manual discounts provided by employees in order to track possible abuse. At the same time, why discount A supplanted discount B in each specific check (each specific implementation) is not very interesting to us. Typical 1C cannot help us in resolving this issue. For such cases, a report on applied discounts for a period can be useful, which can be added to the database as an external report and does not require configuration changes at all. Its cost is 3500.

So, in the above example, we see that the cashiers of the “Exit Trade” cash desk on June 10, 2017 provided a manual discount in the amount of 4,000 rubles in only one check. At the same time, the total amount of automatic discounts for customers without loyalty cards for the same period and at the same checkout was 11688.9. If desired, the user can open any document of interest to him and see a detailed standard report on the applied discounts, indicating the reasons for the exclusion and / or unfulfilled conditions.

Question number 3. How to give gifts correctly?

1C prohibits the sale of goods at a zero price. But sometimes you really want to please the client with some gift for the holiday or in gratitude for a big purchase. But it is impossible to set a zero price for a gift, the system simply will not allow you to break a check or carry out a sale with such a free product. In this regard, many are trying to set a discount of 99.99% so that the value of the gift is at least 1 kopeck. But this is inconvenient: the discrepancy in cash proceeds is constantly accumulating, and in the case of payment by card, the client will be forced to pay this penny. However, in version 11 of trade management, 1C provided us with the opportunity to give gifts: the discount type of the same name is intended for this.

With a valid “gift” type discount, the system automatically analyzes the document’s product list and resets the cost of the cheapest product from the segment specified in the discount (in our case, training).

Question number 4. How to launch a loyalty bonus program?

More and more companies are abandoning the discount system in favor of the bonus one. How to do it? Very simple: we introduce a loyalty bonus program and create a new discount, in which we indicate the type “bonus percentage”.

Then, upon presentation of a loyalty card of the type participating in the “bonus” loyalty program, 5% of the amount of the document will be credited to the “personal account” of this card in the form of bonuses, which can then be used as a discount. The maximum discount percentage and the validity period of bonuses are set in the settings of the bonus loyalty program. Bonuses can begin to act both immediately and with a certain delay. For example, we made a purchase on 01/10/2018, and in accordance with the discount settings, the delay is 10 days. Then we will be able to use the accumulated bonuses no earlier than 01/20/2018. You can also specify the accrual of bonuses not as a percentage, but as an amount. This can be convenient, for example, when implementing a one-stage bonus system like “bonus 100 rubles from every full 5,000 rubles in the check”.

Is it possible to implement such a multi-stage system in my 1C?

If you have a typical configuration, then no, you can't. In this case, the multiplicity of fulfillment of the conditions will not function, and when making any purchase, the client will receive 100 rubles, regardless of the size of the check. But it is possible to change the configuration and enable the ability to set up a multi-stage discrete bonus system. An example of a description of such a system can be “a bonus of 100 rubles from every full 5,000 rubles in a check, a bonus of 200 rubles from every full 5,000 rubles in a check, subject to purchases with a total volume of more than 50,000, 450 rubles from every full 5,000 rubles in a check, provided that purchases totaling more than 250,000”. It will look like this. If we want bonuses to be accrued as a percentage not from the entire check amount, but only from every full N rubles, we simply specify N as the value of the "Minimum check amount" attribute. If it is not set, then the standard mechanism for calculating interest from the entire amount of the document is activated (with or without discounts applied - depending on your wishes and system settings).

Is it possible to provide the client with both bonuses and participation in the promotion at the same time?

Yes, 1C: Trade Management 11 provides for this. All discounts can (and should) be grouped into shared application groups. The different levels of the loyalty bonus program should be described by discounts placed in one general group with the “maximum” type. This means that only biggest discount among suitable conditions. If, for example, you want to give your customers a gift simultaneously with the accrual / debiting of bonuses, then you will have to combine this “bonus” group with a gift promotion in new group with a view of "addition". As the name suggests, all valid discounts that meet the conditions will be applied at the same time. There are also other options for joint use: minimum (similar to maximum, but more often used not for discounts, but for markups), multiplication (needed for consistent application of discounts, can, for example, be used to automatically round the check amount after applying other discounts), and, of course, crowding out (example: we can give a client either a flash drive for buying a hard drive, or a mousepad for buying a computer mouse, but we don’t want to give two gifts at the same time, so we’ll give a maximum of one thing; in this case, the choice will be discount with the highest priority).

A delay of two weeks is, of course, good. But sometimes it is required to limit the effect of bonuses to some period of time, for example, to spend the bonuses accumulated for the purchase of relatives and friends New Year's gifts, you can only in January. In this case, the client who bought the goods on December 30 is in obviously worse conditions than the client who bought everything in advance on December 15: after all, the first one will not be able to use their bonuses for half of January due to the current delay. Due to the inability to implement this in their 1C, business leaders often refuse such promotions. But everything can be changed.

A small module will allow you to set not only the grace period, but also the start date of the bonuses (in the example above, this is 02/01/2018). In this case, the rights of those who made purchases at the beginning and end of the month are equalized: they will be able to use their bonuses only in February (provided that the bonus validity period in the bonus program settings is limited to 1 month).

Question number 5. I have a 2:0 retail, is this right for me?

Small, individual retail stores go through periods when daily revenues and sales fall. In order to increase sales, attract new customers and retain existing ones, many stores are forced to use various sales promotion methods.

Of course, many retail business owners would like to sell their merchandise at the highest markup, but sales promotions have already proven effective in many retail stores. Understanding how to effectively manage and track your advertising campaigns is essential to increasing your store's bottom line.

An effective technique for increasing sales is to offer discounts on certain products, which are called powerhouses. Their task is to attract new customers to your store. Customers usually buy not only discounted products, but also other products at regular prices. Power products increase traffic to the store and increase brand awareness among shoppers.

By running discounted items on a regular basis, it will make customers think of your store as a place that always has a good deal. You need to negotiate with suppliers or manufacturers of goods-locomotives on favorable delivery terms for you.

Another method of stimulating sales is impulse buying. It is necessary to place goods intended for these purposes on the counter near the cash registers. Customers buy such products spontaneously, thereby increasing average check shop.

Loyal customers are very important factor retail store success. You need to work on getting customers to come back to your store. For this, loyalty programs are used. Discount cards work well, especially with a cumulative discount system.

Discount coupons are widely used. The main thing here is that as many customers as possible learn about these promotions. All possible channels of communication are used, and especially the Internet.

Collect data about your customers by asking them to fill out questionnaires when receiving a discount card. And then use the newsletter or SMS notification to inform about the promotions of your store.

Free product samples help encourage recalcitrant shoppers to make purchases. For this, an inexpensive product probe is used, aimed at a product with a high margin.

Some customers will buy the main product, while others will take samples and leave. Here you need to correctly calculate the conversion of sales. How many customers received the test product and how many purchases were made. Calculate the cost of attracting one client, and how much profit you have left.

All marketing actions require competent management. Need to track sales as a result advertising company. Track each advertising channel, its effectiveness. For these purposes, you need to use special software. It will allow you to make competent reports on your promotions. Make graphical reports and compare sales periods during promotions and without them.

Under these conditions, your marketing budget will be used productively.