01May

Hello. In this article we will talk about what markdown is and why it is necessary.

Today you will learn:

1. For what purpose do they use markdowns?
2. How is the markdown procedure carried out?
3. What are markdowns on commercial products?

What is product markdown

When visiting any large store, you can see counters on which discounted products are placed. But what does markdown mean?

It must be taken into account that markdown of goods - This is a procedure by which the cost of commercial products is reduced.

At the same time, buyers are fully confident that this is a completely simple procedure for the manufacturer. But what could be simpler than reducing the cost?

In fact, not everything is as simple as it seems from the buyer’s side. Markdown is a complex procedure that requires documentation taking into account generally accepted requirements.

It turns out that the manufacturer simply cannot change the price of commercial products, since it is necessary to follow a special markdown procedure.

When is a product marked down?

You cannot simply reduce the price of a product, since there are a number of reasons for this.

Let's note the most common ones:

• When demand decreases;
• Obsolescence of commercial products;
• When market value decreases;
• Partial loss of presentation;
• Expiration date.

In practice, the store reduces the price of the product only if the expiration date expires. So that he places the goods in the center of the hall on a special rack. At the same time, a special bright price tag is made, which is sure to attract the buyer’s attention and he will pay attention to the discounted product.

Well, don’t forget about the well-known ones, when in the center of the trading floor a representative of a store or shopping center offers to purchase one product and get a second one at a reduced cost.

Few people think that a product at a reduced cost is a discounted product that sells beautifully. Buyers can, even without paying attention to expiration dates and appearance, “sweep” products off the shelf.

As for the partial loss of presentation, in most cases this is torn packaging. This often happens when loading and unloading goods.

It should be taken into account that both sales representatives and non-trade organizations can carry out markdowns. The main mission of cost reduction is to sell goods at a reduced price in order to make a profit and reduce costs.

As a result of this procedure, goods are sometimes sold at a price lower than the purchase price.

The procedure for marking down goods

If you need to mark down an item, do not worry, as this is a simple procedure that requires attention and adherence to generally accepted rules.

Let's look at how to properly reduce the cost of a necessary product:

1. Drawing up an order.

Before starting the cost reduction procedure, it is necessary to prepare a document that establishes the requirements and features of a specific markdown. In practice, the manager is obliged to prepare an order and convey it to employees, who only after this can take a number of measures aimed at reducing the price of a particular product.

Also, do not forget that according to the order, a material person is established who will be responsible for the entire markdown procedure. Such an employee must not only familiarize himself with the order, but also receive it with his personal signature.

1. Inventory.

This is the very first and, perhaps, main thing to start with. You must clearly understand how many units of products are in the warehouse and in the shopping center.

Be prepared to draw up a special act in which you need to indicate:

• Name of product;
• Total amount;
• Article number of each product;
• Characteristics;
• Reason for markdown.

At the end of the document, you should summarize the results according to which you can understand how many units of product and for what reason need to be sold as quickly as possible at a reduced cost.

1. Determination of market value.

Before marking down goods, it is necessary to determine the real cost of each unit of production. It’s worth noting right away that the procedure for determining market value is not regulated in any way. If you have a large company, it is also worth considering that this is not the responsibility of an accountant.

To determine the market value, a special commission is created, which includes:

• Experts in the quality of this type of product;
• Sales specialists;
• Company employees who can inspect the goods and estimate the possible cost of its sale.

All results of the work are recorded in a special act in the form MX-15. A document of this form can be easily found on the World Wide Web.

What is a markdown act

If, after carrying out the entire markdown procedure, it turns out that the new cost of the product has been reduced within the limits of the trade markup, then a note is entered in the declaration in the “profit” section. In this case, the costs associated with its acquisition must be deducted from the cost of the product.

However, it happens, as has already been noted, that the new cost exceeds the trade markup. In this case, you must fill out the “losses” section of your tax return. At the same time, do not forget that the cost of the product is subtracted from the cost at which the product was sold.

Registration procedure:

1. Setting new retail prices

To set a specific price for a product item linked to a specific price type, use the document "Setting item prices". It is not allowed to set multiple price values ​​of the same type for an item within one day.

Creating the document "Setting item prices" (Fig. 1):

1. Call from the menu: Warehouse - Prices - Setting item prices.
2. Click the button Create.

Filling out the document “Setting item prices”, new price type “Retail” (Fig. 2):

1. In field from indicate the date of the document. From this date, the prices specified in the document will be valid until new ones are established by a similar document.
2. In field Price type indicate the price type "Retail", which is set for the item specified in the tabular section.
3. Click the button Fill - Fill according to item prices, the tabular part will be filled with product items that are assigned the “Retail” price type.
4. Leave in the table section only those products for which a discount is provided (Fig. 3).

Performing processing for group price changes in the document “Setting item prices” (Fig. 3):

In our example, a 30% discount is provided from the previously established retail price. We will set new prices using processing.

1. Select the type of processing. In our case, we select " Change prices by percentage".
2. Set the percentage of price change from the price type " Retail". In our example - 30%.
3. Click on the button Execute once. Prices will change automatically for each type of item specified in the table section.
4. Button Move to document.

Prices are set in the document “Setting item prices”. A new price type "Retail" with a 30% discount has been installed. Prices must be checked and clicked Swipe and close(Fig. 4).

Let's check the changed retail price set for a specific type of item on a specific date (Fig. 5):

1. Call from the menu: Directories - Products and services - Nomenclature.
2. In the directory Nomenclature Open the item for which you want to view prices.
3. Select a subdirectory Item prices.
4. In field Get/set prices for a date Select the date for which you would like to receive pricing information.
5. The prices set for this type of item will appear in the tabular section. The "Document" column indicates the document that set this price.

2. Revaluation of goods.

In connection with the provision of a 30% discount on retail goods, it is necessary to change the sales price at which retail goods are recorded on account 41.11. To perform the operation "Revaluation of retail goods", you must create a document "Revaluation of goods in retail". As a result of this document, the corresponding transactions will be generated.

Before revaluing goods, you can see at what price the goods are accounted for in account 41.11 “Goods in retail trade (in ATT at sales value)”. To do this, you can use the report Balance sheet for account 41(in our case - according to subaccount 41.11).

To do this, do the following (Fig. 6):

1. Call from the menu: Reports - Standard reports - Account balance sheet.
2. In the fields Period select the period for which the report is generated.
3. In field Check select account 41.11.
4. Click the button Form.

In the balance sheet on the debit of account 41.11 “Goods in retail trade (in ATT at sales value)” there is a balance of 27,000.00 rubles. for the product "Phone case" (quantity 30 pieces). The selling price of a unit of goods (before revaluation) is 27,000.00 / 30 = 900.00 rubles.

Creating the document "Revaluation of goods in retail" (Fig. 7):

1. Call up menu: Warehouse - Prices - Revaluation of goods in retail.
2. Click the button Create.

Filling out the document “Revaluation of goods in retail” (Fig. 8-9):

1. In field from indicate the date of revaluation of retail goods.
2. In field Stock select from the directory "Warehouses (storage locations)" the warehouse where the revaluation of retail goods will be carried out.
3. In field Document for setting prices, select the document that was used to change the “Retail” price type.
4. By balances, the tabular part will be filled with the remaining goods in the specified warehouse, taking into account current prices and revaluation.
5. Check that the fields are filled in as shown in Fig. 9.

The result of the document “Revaluation of goods in retail” (Fig. 10):

To post a document, click the button Conduct, to view transactions, click the Show transactions and other document movements button.

To check the cost of retail goods after revaluation, you can generate Balance sheet for account 41.11“Goods in retail trade (in ATT at sales price)” (Fig. 11).

Today we will look at a step-by-step solution to a hypothetical ticket for the exam called “Specialist Consultant” for the software product “1C Trade Management” edition 11. Solving this question will allow you to prepare for the exam, but there is no guarantee that the answer to the question posed will be completely correct and complete .

Solution Problem number 6 ticket number 3 specialist consultant of the software product “Trade Management 11”.

On the tab called "Administration" the initial configuration of the database is carried out. To do this, you need to check the box named “Product Quality” in the section called “Item Settings”.

The next stage of work is to introduce "".

Let’s introduce the “Techno” organization, for which you need to set a bank account, a taxation system, a cost estimation method, a cash register cash register (with the autonomous cash register type) and the cash register of the enterprise itself.

After this, we create a “Nomenclature” that will be stored in the warehouse. Call it "TV".

Now enter a new Expense Item called “Equipment Depreciation.” Distribution - per area of ​​work:

Let’s introduce a new warehouse into the system, which we’ll call “Wholesale”:

For the supplier, it is necessary to create a new agreement, where it will be necessary to check “Register supplier prices automatically”:

Then, to register the receipt of products, you will need to enter a receipt document:

Also remember to enter the pricing based on receipts:

The next stage of work is the reflection of markdowns in the warehouse.

Let's assume that two TVs have scratches on their bodies. Let's show this in a software product.

Let’s create an “Inventory Order” on the tab called “Composition”:

After this, we enter the recount of goods. This is done in the tab called “Warehouse”, in the item “Recalculations of goods”, where we note that the proper product in the warehouse is 8 units, discounted - 2:

And now, in order to reflect damage, you need to enter a document with the name “Damage of goods”, based on the “Inventory Order”. Note that the price of the product will now be new - 7,000 rubles, since there are scratches on the TV:

The next step is to formalize the sale of non-discounted goods. Typically this operation is carried out using an implementation document:

Now for generating financial results.

To get financial results, you need to enter a document named “Calculation of the cost of goods” on the “Finance” tab, in the item called “Regulatory documents”:

After this, you will need to enter a document with the name “Distribution and expenses”, where during auto-fill you can see the total difference between discounted products and not. This can be done on the “Finance” tab, in the “Regulatory Documents” item.

And about demonstrating how the functionality works. To do this, the best option would be to use the “Analysis of Financial Results” report:

Reports that may be useful during ticket resolution:

Analysis of financial results (by areas of activity).

Let's consider a step-by-step solution to a hypothetical ticket for the Specialist Consultant exam. I hope this solution will help you prepare for the exam. I want to warn you that I do not guarantee that the answer to this question is 100% correct and complete, this is just my vision.

The ticket itself can be downloaded from. The text of the task itself will not be given in the text.

Solution to Problem No. 6 ticket No. 3 specialist consultant Trade management 11

1. Initial database setup:

On the “Administration” tab:

• in the “Item Settings” section, set the “Product Quality” flag

2. Entering master data

Let’s enter the organization: “Techno”, for it we set the cost estimation method, taxation system, bank account, cash register cash register (with the type autonomous cash register register) and the organization’s cash register.

Let's create an Item that will be stored in the warehouse, let's call it “TV”.

Let's create a Line of Business (Finance tab) - "Wholesale Sales" and set up the distribution of sales by line of business:

Let's add a new Expense Item - “Markdown of equipment”, distribution - to the area of ​​​​activity:

Let's introduce a new warehouse into the system - “Wholesale”:

For the supplier, create a new agreement, where you must specify “Register supplier prices automatically”:

3. Registration of goods receipt

To receive goods, enter the receipt document:

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And, as usual, don’t forget to enter Pricing based on receipt:

4. Reflection of markdowns in the warehouse

After some time, it turned out that two TVs had scratches on the body. Let's reflect this in the program.

Let's create an Inventory Order (Warehouse tab):

Let's enter the Recalculation of goods (Warehouse tab, item Recalculation of goods), where we indicate that there are 8 units of the proper product in the warehouse, and 2 of the discounted product:

6. Registration of the sale of non-discounted goods

Let's formalize the sale of non-discounted goods using a sales document:

7. Generation of financial results

To obtain financial results, you must enter the document Calculation of the cost of goods (Finance tab, Regulatory documents item):

Revaluation of goods is the determination of the difference between the cost of goods at previous retail prices and the newly introduced price for the goods. When the new price is lower than the previous one, the product is marked down; if it is higher, then it is revalued.

Revaluation of goods during markdown can be associated both with low consumer demand for the goods being sold, and with ongoing promotions, or, for example, due to a decrease in the quality of the goods, due to obsolescence, when the functional properties of the goods do not keep up with progress, and many other reasons. Revaluation may occur, for example, for reasons of purchasing similar goods at higher prices.

Commodity revaluation is drawn up in a document in which you need to indicate the name of the product, its quantity, storage unit, previous and new price. All changes in prices, according to the law, must be carried out only on the basis of an order from the head of the company. The amount of data that has to be manipulated during such procedures can be significant. The functionality of the 1C:Accounting software product helps the accountant to re-evaluate or mark down goods in the warehouse in the shortest possible time and without headaches.

In “1C: Accounting”, revaluation is done using the document “Revaluation of Goods”, from which you can print a form containing information about the revalued product indicating the new price entered.

Commodity revaluation is carried out only in companies that have organized accounting of goods at sales prices on account 41.11 “Goods in retail trade” (in the “Automated point of sale at sales price”). Such goods are taken into account in a warehouse with the “Retail store” type.

The goods can be delivered either directly to the retail warehouse or to the wholesale warehouse.

In the first case, it is necessary to immediately set retail prices for incoming goods using the document “Setting item prices”. When it is carried out, a markup will immediately be allocated for the goods sold at retail.

For example, a retail warehouse received 200 pieces of goods. at the admission price of 170 rubles. We set the retail price at 250 rubles. When conducting a receipt, the program capitalizes on November 41 the goods at the purchase price in the amount of 34,000 rubles, and the difference between the purchase and sale prices in the amount of 16,000 rubles. will be reflected in account 42.01 “Trade margin in automated retail outlets.” As a result, the goods will be listed on account 41.11 at the retail price, and the markup will be on account 42.01.

When goods are first received at a wholesale warehouse and then transferred to a retail store, the additional valuation to the retail price is carried out not by the receipt document, but through the “Transfer of Goods”. And in this case, it is also necessary to pre-set retail prices, since these are the prices at which the goods are sold in the store.

When there is a need to re-evaluate a product, for example, the retail price of our product has increased, this is reflected in the document “Setting item prices”.

It is necessary to create a document “Revaluation of goods”. To do this, go to the revaluation document and click “Fill in at changed prices.” The program sees that the retail price of our product has changed and adds it to the tabular section, and immediately enters the old and new prices. All that remains is to carry out the document.

If the new price is reduced relative to the old one, the revaluation will occur in red.

You can fill out the revaluation document with a list of goods using the “Add” buttons, but in this case you will have to manually fill in all the fields, and through “Fill” the document will receive data on all balances in the warehouse or only on changed prices, as happened above.

From the document you can print the form “Revaluation of goods in retail” displaying the product, its old and newly set price.

Thus, when the price of a product changes, it is necessary to re-evaluate all goods that are in stock to the new retail price. In the 1C: Accounting program, all processes are quite simple and fairly automated; it will not be difficult for a company accountant to quickly and fully revaluate goods in 1C and carry out the necessary revaluation of goods in the warehouse.