Percentage discount calculation. What discount to give the client, so as not to go into the red. effective discount. How not to miscalculate by lowering prices

Example 1

You go to the supermarket and see a promotion on. Its regular price is 458 rubles, now there is a 7% discount. But you have a store card, and on it a pack will cost 417 rubles.

To understand which option is more profitable, you need to convert 7% into rubles.

Divide 458 by 100. To do this, simply shift the comma separating the integer part of the number from the fractional one two positions to the left. 1% is equal to 4.58 rubles.

Multiply 4.58 by 7 and you get 32.06 rubles.

Now it remains to subtract 32.06 rubles from the regular price. According to the action, coffee will cost 425.94 rubles. So, it is more profitable to buy it by card.

Example 2

You can see that the game on Steam costs 1,000 rubles, although it used to be sold for 1,500 rubles. You are wondering what percentage the discount was.

Divide 1,500 by 100. Shifting the decimal point two places to the left gives you 15. That's 1% of the old price.

Now divide the new price by the size of 1%. 1,000 / 15 = 66.6666%.

100% - 66.6666% = 33.3333%. This discount was provided by the store.

2. How to calculate percentages by dividing a number by 10

First, you find the 10% size, and then divide or multiply it to get the desired percentage.

Example

Let's say you deposit 530 thousand rubles for 12 months. The interest rate is 5%, capitalization is not provided. You want to know how much money you will take in a year.

First of all, you need to calculate 10% of the amount. Divide it by 10 by moving the decimal point to the left by one decimal place. You will receive 53 thousand.

To find out how much 5% is, divide the result by 2. That's 26.5 thousand.

If the example was about 30%, you would need to multiply 53 by 3. To calculate 25%, you would have to multiply 53 by 2 and add 26.5.

In any case, it is quite easy to operate with such large numbers.

3. How to calculate percentages by making a proportion

Proportioning is one of the most useful skills you've been taught in . It can be used to calculate any percentage. The proportion looks like this:

amount of 100% : 100% = fraction of the amount: percentage share.

Or you can write it like this: a:b = c:d.

Usually the proportion is read as "a is to b as c is to d". The product of the extreme terms of a proportion is equal to the product of its middle terms. To find out the unknown number from this equation, you need to solve the simplest equation.

Example 1

For an example of calculations, we use the recipe. You want to cook it and bought a suitable chocolate bar weighing 90 g, but could not resist and bit off a piece or two. Now you only have 70g of chocolate and you need to know how much butter to put instead of 200g.

First, we calculate the percentage of remaining chocolate.

90 g: 100% = 70 g: X, where X is the mass of remaining chocolate.

X \u003d 70 × 100 / 90 \u003d 77.7%.

Now we make a proportion to find out how much oil we need:

200 g: 100% = X: 77.7%, where X is the right amount of oil.

X \u003d 77.7 × 200 / 100 \u003d 155.4.

Therefore, approximately 155 g of butter should be put into the dough.

Example 2

The proportion is also suitable for calculating the profitability of discounts. For example, you see a blouse for 1,499 rubles with a 13% discount.

First, find out how much the blouse costs in percentage terms. To do this, subtract 13 from 100 and get 87%.

Make a proportion: 1499: 100 \u003d X: 87.

X \u003d 87 × 1 499 / 100.

Pay 1,304.13 rubles and wear your blouse with pleasure.

4. How to calculate percentages using ratios

In some cases, you can use simple fractions. For example, 10% is 1/10 of a number. And to find out how much it will be in numbers, it is enough to divide the integer by 10.

20% - 1/5, that is, you need to divide the number by 5;
25% - 1/4;
50% - 1/2;
12,5% - 1/8;
75% is 3/4. So, you have to divide the number by 4 and multiply by 3.

Example

You found trousers for 2,400 rubles with a 25% discount, but you only have 2,000 rubles in your wallet. To find out if there is enough money for a new thing, carry out a series of simple calculations:

100% - 25% = 75% - the cost of the trousers as a percentage of the original price after the discount has been applied.

2,400 / 4 × 3 = 1,800. This is how many rubles the pants cost.

5. How to calculate interest using a calculator

If life is not sweet for you without a calculator, all calculations can be done with it. And you can do it even easier.

To calculate a percentage of an amount, enter the number equal to 100%, the multiplication sign, then the required percentage, and the % sign. For the coffee example, the calculation would look like this: 458 × 7%.
To find out the amount minus interest, enter the number equal to 100%, minus the percentage and the % sign: 458 - 7%.
Similarly, you can add up, as in the example with a deposit: 530,000 + 5%.

6. How to calculate interest using online services

The site contains various calculators that calculate not only percentages. There are services for lenders, investors, entrepreneurs and all those who do not like to count in their heads.

Now you can solve this riddle with our discount calculator. With all percentage amounts, our discount calculator works great for calculating the percentage of the discount. All you have to do is write down the original price of the item in dollars and the percentage discount on the item. Then, after the discount, just click "Calculate" to find out the true price of the item. It's amazingly fast, easy and free.

For example:

If you see an item that was originally priced at $29.99 and is showing a 23 percent discount. By plugging these numbers into our calculator, you will find that the cost of the item is now $23.09 and the savings is $6.90. You can double check them when you have our shop discount numbers and/or the discount you see online to make sure it's correct.

Even with fractions of a percentage, our percentage discount calculator works great. If you see an item with an original price of $24.99 and a 17.5% discount, you can write the fractional numbers into our discount rate calculator and find out what new price is $20.62 and the discount is $4.37.

It has never been so easy to find the price of an item with a discount!

How to calculate the discount?

A discount is a reduction in the base price of a good or service. This can happen during the production or sale process at any stage: suppliers can discount material prices, or retailers can put up a bright red tag that says 15% off! on a piece of clothing.

Often discounts are made to speed up the sale of shares, to encourage customers, to attract attention, or to increase short-term profits.

As customers, we often fall into the trap of impulsive purchases tempted by discount percentages. However, more often than not, we lose money instead of saving money when we indulge in shopping by buying unnecessary items prompted by the promise of a lower price.

Have you thought about the actual value of the discount? You may have some deals in mind, or you may have a percentage of the coupon on hand and want to know exactly what that dollar percentage is.

Using this calculator is the easiest way to find out the discounted price. But if you want to do the calculation manually, you can use the formula:

Sale price = original price - discount

Where the discount is equal to the original price of the item and the discount rate. So the final equation looks like this:

Discount price = original price - original price x discount rate

Discount types

Seasonal discounts

You may encounter various types discounts. Some of them are seasonal. big stores clothes often advertise 50% off when the seasons change.

Payment Method Discounts

Others are associated with a specific type of payment. Many retailers prefer to be paid in cash rather than bank card to avoid transaction fees and get paid immediately.

Social Groups Discounts

Certain social groups receive discounts based on their characteristics, including students, military, seniors, and people with disabilities. Most companies also offer special discounts to their employees.

Special discount days

You may have witnessed these discounts on various occasions such as Mother's Day, Valentine's Day, etc. These discounts are given in honor of certain group of people.

Coupon Discounts

Coupon discounts are mainly used online, i.e. Amazon, eBay. One gets discounts if they have a code to apply before checking the cart after shopping online. However, coupon discounts are not limited to e-shopping.

No matter what the store's discount is, our discount calculator is always ready to calculate the interest rate for you. This will allow you to save on a specific sale of an item in a matter of seconds.

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:

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.
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:

Calculate an unknown number using one of the above methods, and then subtract it from the original.
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:

Subtract from 100 (total percent) 16. We get 84.
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 in the form of 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:

The initial amount is collected.
The "-" sign is pressed.
Enter the percentage to be subtracted.
The "%" sign is pressed.
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.

Before proceeding to a direct description of the types of discounts and their economic evaluation, we should dwell on the principles of their application, the implementation of which should ensure the effectiveness of the entire system of discounts.

First, the use of the discount system should lead to a positive economic effect. That is, discounts should not be perceived as a necessary evil that companies have to put up with. 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 real interest in the buyer and the desire to fulfill the agreed conditions.

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

Main types of discounts

Progressive discounts for large purchases

This is the most common type of discount. The company establishes their progressive scale depending on the volume of the consignment or the volume of purchases for a certain period. However, in most cases, such systems are drawn up intuitively and very often are not effective enough.

To calculate the scale of discounts, the principle of not reducing the profit level can serve - the profit at the discounted price and the new sales volume should be no less than at the initial values of the price and sales level.

Given this principle, you can derive a formula for calculating discounts.

Where current margin is revenue minus 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 increase is an indicator of the desired margin growth in relation 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.

There are two ways to apply the formula:

additional discount

EXAMPLE 1

The client asks for an additional discount

Suppose a customer purchases a certain category of goods for the amount of 40,000 rubles every month, taking into account the 2% discount provided to the customer. That is, according to the price list, such a batch costs 40,816 rubles (40,000 rubles / (1-2% / 100%)). The average trade margin for this product category is 25%. Thus, the purchase price of the consignment in question is 32,653 rubles (40,816 rubles / (1 + 25% / 100%)), and the current margin is 7347 rubles (40,000-32,653).

So the client asks big discount. For example, 4% or 7%. What counter-conditions should the company offer in order to maintain the level of profit? For example, for a discount level of 7% or more, the company has set a desired margin increase of 1000 rubles compared to the previous level of 7347 rubles. Using the above formula, we calculate the required sales volume in monetary terms for each discount level (see Table 1).

Table 1. Calculation of the required sales volume

Index	Discount amount
Index	0 %	2 %	4 %	7 %	10 %
Desired margin growth

Required increase in sales volume relative to current sales
Price list price
Purchase cost

EXAMPLE 2

Development of a general scale of discounts

To do this, you need to do the following calculations:

For the option when the trade margin is 20%, we get the following table (see Table 2).

Table 2. Calculation of the scale of discounts

Index	Discount amount
Index	0 %	2 %	4 %	7 %	10 %
Desired margin growth
Required sales volume at a discount
Rounded discounted sales volume
Price list price
Purchase cost

Contract discounts

This group of discounts should motivate the client to fulfill such contractual conditions that are beneficial for the company. Contractual discounts may be due to the term of payment, a certain type of payment or currency, the purchase of a certain product line, etc.

To establish conditions for the payment term, payment currency and type of means of payment economic assessment can be bank interest, conversion costs and banking services, and for the line and grade - freezing costs working capital and other benefits from the complex order.

Thus, the company sets such conditions for the client, the fulfillment of which is interesting for the client and beneficial for the company. Conversely, it is possible to set margins on terms that are unfavorable to the company.

EXAMPLE 3

Discount due to payment term

The following scheme can serve as an example of setting conditions for the payment period. There is a base price for the goods when paid upon delivery. At the same time, it is possible to grant a delay to the client for 30 days or to receive an advance payment from the client for 30 days. If it is beneficial for the company to motivate the client to pay earlier, you can set a discount for prepayment and, conversely, a markup for deferred payment.
The comparison rate can be bank interest. Take for example 18% per annum or 1.5% per month. Thus, the company can set conditions slightly better than the bank rate (for example, a 2% discount for prepayment and a 2% markup for deferred payment) in order to make it interesting for the client to pay for the goods earlier.

EXAMPLE 4

Discount based on settlement currency

The clients of a company trading in auto parts for foreign cars had the opportunity to pay for goods with different types of cash (rubles, dollars and euros). But under the current system of payment, there was an abundance of dollars, there were not enough rubles, and the euro at that time had not yet received sufficient distribution.

Then a “currency flow map” was drawn up and analyzed — that is, it was estimated how much the company receives different currencies and how much there is a need to spend it, taking into account all the conditions for converting and the cost of banking services. After that, the conditions for accepting currency and the internal rate were carefully changed towards more favorable conditions from the point of view of the company.

EXAMPLE 5

Discount due to a set of conditions

Often you can find a “retro bonus” scheme (payment of the discount amount at the end of the month, subject to a number of conditions). The total amount of the discount is made up of a set of conditions that the company needs to fulfill. For example:

for the implementation of the planned volume - 3%;
for timely payment - 3%;
for the selected line - 2%.

Thus, if all conditions are met, the client receives a total discount of 8%.

However, this scheme does not always work either. Sometimes clients (especially small ones) say: “Give me 3% now and I don’t need any more.” It is important not to forget the principle of discount attractiveness for the client and to keep track of what really arouses his interest.

The next important point of the contract is the terms of delivery of the goods. The company may provide for additional actions to encourage customers to comply with favorable conditions for it. For example, if there is a permanent fleet of vehicles, the seller should try to deliver goods with his own vehicles (within the limits of loading Vehicle), since downtime of cars will somehow affect financial results. And a stable loading of the fleet can bring benefits both direct economic and indirect (in the form of convenience for customers).

Delivery markup additional service for delivery can be justified by the fact that its amount is somewhat less than the cost of an alternative delivery service when the client uses hired transport.

On the contrary, if the client has his own transport, he has the right to demand a discount. But in this case, the seller can set a discount slightly less than their own shipping costs.

Seasonal (holiday) discounts to redistribute demand

The use of seasonal discounts allows you to redistribute demand over time - to ensure uniform loading and reduce aggregate demand during peak periods.

Seasonality of demand is a common situation in a company's limited production capacity, when during a peak period it cannot meet all requests, and during a recession it is forced to idle. In this case, discounts are designed to redistribute demand over time and encourage buyers to purchase goods before the onset of the season and, accordingly, reduce demand during peak periods.

Glossary

Switching costs are the costs that a customer will have to incur when switching to new product or a new seller. Costs can be both monetary (loss of discount) and psychological (habit, convenience for the buyer). — Note. author.

Seasonal fluctuations can be both for a long time (for example, during the summer months or New Year's holidays), and for short periods - a week and a day. Then peak days and evening hours can be respectively. Therefore, some supermarkets provide discounts to pensioners when they make a purchase before 12 noon. An economic criterion for the effectiveness of such discounts can be an assessment of the benefits from the redistribution of demand and lost profits when peak demand is not met.

If a company purposefully prepares for an increase in purchasing activity, holiday discounts are sometimes applied, the main purpose of which is to revive trade and attract customers to their store during a period of predictable increase in purchasing activity.

Seasonal discounts for product liquidation

Another type of seasonal discounts are discounts to get rid of goods, the main task of which is to stimulate demand for the elimination of residues. If a company has not been able to sell all seasonal items during peak sales, then it has two options: store those leftovers until the next season, or provide discounts to possibly eliminate leftovers. Therefore, the economic assessment for calculating such discounts is the assessment of the cost of storing products. At the same time, both direct costs (mainly the use of occupied space) and indirect costs (risks of physical and moral aging of the goods, loss of presentation, etc.) should be taken into account. Thus, if the cost of storing goods is high, and the calculated discount is really able to attract a sufficient number of buyers, then the use of this type of discount is advisable.

Prevention of adverse tax consequences

When applying discounts, it is necessary to take into account the provisions of Article 40 of the Tax Code of the Russian Federation, which establishes the principles for determining the price of goods, works, services. By general rule for taxation purposes, the price of goods, works or services indicated by the parties to the transaction is accepted, and until proven otherwise, it is assumed that this price corresponds to the level of market prices. But it should be remembered that if the price deviates by more than 20% upwards or downwards from the level of prices applied by the taxpayer for identical (homogeneous) goods within a short period of time, the tax authorities can check the correctness of the application of transaction prices (subclause 4 paragraph 2 article 40 of the Tax Code of the Russian Federation). If a deviation is detected, they have the right to charge additional tax and penalties.

Therefore, if the maximum discount is 20% of the regular price level (if prices are kept at the average market level), then the tax authorities have no reason to find fault with the seller. If discounts of more than 20% are expected, then such actions must be explained by the fact that the discounts are due to the marketing policy of the taxpaying organization. Or seasonal and other fluctuations in demand. These factors must be taken into account by the tax authorities when calculating the market price. These and other circumstances listed in paragraph 3 of Article 40 of the Tax Code of the Russian Federation, the taxpayer has the right to refer to, protecting their interests.

However, such actions must be confirmed by appropriate documents. Without fail, they must be fixed in special internal documents. This may be an order or order of the head of the organization. In addition, an indication of the formation of the transaction price, taking into account discounts as part of the marketing policy, can also be reflected in the text of the contract for the sale of goods sold at a discount, in the invoice for payment for the goods. This is proof that the price of the goods is not underestimated due to other reasons.

Attracting new customers and retaining old ones

The main task of discount systems aimed at attracting new buyers is to form, in a certain period of time, such conditions that would ensure interest and encourage the buyer to contact this particular seller. Moreover, to achieve such a result, it is not necessary to reduce the price of all goods. It is enough to reduce it only by a few so-called “indicator” goods, the prices of which the buyer remembers and by which he judges the price level of the entire company.

Goods - "indicators" should occupy a small volume in the total mass of goods sold, since a price reduction for a large part of the range or for the "main" product can lead to significant economic losses. There can be no more than 3–5 such goods in each product category, and it is for them that the buyer must know the price level. Covering losses from lower prices for some goods should be carried out through the additional sale of other goods, for which the price may be too high.

After the company has managed to attract new customers, the next task is to retain them - the formation of such conditions under which the customer who made the first purchase will be interested in purchasing goods from this seller in the future. In this case, the ideal option can be considered a situation in which each subsequent purchase will increase this interest more and more. This problem can be quite successfully solved using a system of cumulative discounts: they must be significant for the buyer and must exceed the cost of switching when applying to another company.

Dealer discounts

A separate category of discounts are discounts for dealers, distributors, wholesalers, firms that participate in the product distribution system of the seller company. A rough economic estimate for dealer discounts can be a discount value that is approximately equal to the cost of services for the distribution of products (or it is slightly less than the cost of organizing your own promotion channel)*.

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 produces 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 provokes their loyalty to the company. And customer loyalty is worth more than money.

* For more information about the pricing policy when organizing product distribution channels, see the article "Price for the distributor" in the last issue of the magazine "Sales bussines/Sales" (No. 11, 2005). — Note. editions.

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 the 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 🙂