Discount system should have documented evidence of discounts. Let's talk more about that.
Discounts evidence might be a contract and a marketing agreement. It provides conditions for the occurrence of circumstances that cause discount . When signing contracts, we recommend avoiding situations if for the same buyer used different payment mechanisms , such as regular on-time discounts with wholesale prices and at the same time bonus for exceeding sales or other options.
According to paragraph 1 of the first part of Art. 208 of the Civil Code of Ukraine (hereinafter - CCU ), a deal between entities should be made in writing. At the same time, contractual arrangements might not take the form of a document, signed by the parties. On the basis of Art. 205 CCU a contract is signed in any form provided for a deal documentation, if for such contracts law does not establish the form. It can be any documents exchange: correspondence parties and the offer. To the offer by part 2 of Art. 641 of CCU are belonged, in particular, advertising or other proposals for unspecified persons . If the parties have agreed to enter into a contract in some form , it is considered signed after giving the agreed form , even if the law does not require it . For retailers is publicly announced conditions of goods sale.
Discounts confirmation might be primary documents. Such documents include the shipping documents (original, reissued, with zero price ). Invoices for the goods shipment should be draw up with indication of discounts amount and principle of its distribution according to the nomenclature positions for each invoice.
The most important primary document is the act of discounts giving (discounts calculation), documenting the conditions of discount provided by the contract. Such an act should be made by the seller of goods. There should be information about discount invoices( its details) and, if possible, discount commodity items and amount of discount provided.
For documentation of certain types of discounts might apply special package of primary documents. If the goods lost quality, appearance or have a defect because of transportation, storage, or even sale, the seller should draw up the act on revaluation of goods or the act on markdown of unsold goods and products and inventory items (Appendix to the Regulations on markdown and distribution of unsold products from a group of commodities , technical production and unsold inventory items , amended by Order of the Ministry of Economy and the Ministry of Finance of Ukraine of 15.12.1999 № 149/300) and set the new sale price.
It is possible to legalize some discounts by reports of commercial managers that list the names of buyers , details of the contract , grounds for discounts, its amount. Periodicity of the reports and submission procedure should be fixed by the Docflow Rules of the seller , and the form of the report should be approved as Appendix to the Order of the Accounting Policy.
Confirmation of discount could be a variety of internal organizational and administrative documents for the implementation of the seller discount policy. Over their development should be kept the principle of marketing - not to all, or not always . These documents are an Order or a Regulation of the companies' head, that indicate the reason for the decline in prices (seasonal sale, marketing policy, the implementation of experimental models to familiarize clients, other kinds of discounts) ; period of the discount; contract with the buyer ; public information about the prices of traded goods (price list ) with reflection discount amount and the reasons for granting it.
Discount should be confirmed other relevant internal documents. It could be management board decision; approved price lists to with the amount of discount, the grounds for its provision; office memos with calculations and justifications of line managers; approved calculations of discounts amount; written reports on the results of regular analysis of competitors' prices for similar items in all markets for their implementation and other documents.
Please note that all internal documents should confirm that discounts raise clients' demand and , as a consequence, increase sales and profit growth.
