10/11/2023
Firstly, in order to win new partners and obtain large volumes of purchases, sellers give significant discounts to customers. While this approach may seem reasonable at first glance, a closer look reveals that the transactions sometimes go to zero, and sometimes bring losses to the company. For example, a company sells a batch of products to a client for a total of 1,000,000 rubles. The difference between the purchase and sales value of the products, including transportation costs, is 5%. At the same time, if a sales employee gives the client a 2% discount, it seems that the company should still earn 30,000 rubles on this transaction. But upon closer and closer examination, it turns out that an important point was not taken into account in this scheme. In addition to variable costs on the marginal profit from the transaction of 5% is a part of fixed costs (rent of office and warehouse, salary part of the salary of the company's employees, etc.) in the amount of 25 000 rubles. As a result, the real income from one transaction for the amount of 1 000 000 rubles is 5000 rubles. And that is provided that the client pays on time. Of course, the above example contains a somewhat simplified and hypertrophied model, but it faithfully conveys the essence of the issue.