CLASSIFICATION OF COMMERCIAL DISCOUNTS
The relevance of the research topic is determined, on the one hand, by the need to develop theoretical knowledge in one of the most important financial instruments - commercial discounts, on the other hand - by the practical need of analysts to systematize and group the types of discounts for further evaluation of their effectiveness. The problem statement is to develop the classification of commercial discounts, in the description of its theoretical significance and practical utility for the purposes of analyzing the economic efficiency of commercial discounts. The purpose of the study is to develop a classification scheme for commercial discounts, which includes not only the existing types of discounts, but also the types of discounts that will be invented in the future. Within the framework of this study, such methods of theoretical cognition as recurrent (or elementary-theoretical) analysis and synthesis, as well as the grouping method are used. The result of the study: proposed classification scheme of commercial discounts, which allows combining not only the current types of discounts, but also those types that will be invented in the future. The scientific significance of the study is generalization and ordering of theoretical knowledge about the types of commercial discounts. The practical usefulness of the study is that the developed classification of commercial discounts will reduce the labor costs of analysts and reduce the number of methods for analyzing the effectiveness of applied discounts.
Keywords: commercial discount, discount provider, grouping, sign, scheme, classification.
Highlights:
♦ the elements of a commercial discount are determined; on their basis, classification signs are developed, which have created the basis of the classification scheme;
♦ currently known types of commercial discounts are grouped by classification criteria with details up to the third order;
♦ it is noticed that the newly emerging types of discounts can be harmoniously inscribed in the developed classification;
♦ the analysis of the structure of classification groups of commercial discounts is carried out;
♦ conclusions on the theoretical significance and practical usefulness of the developed classification of commercial discounts are made.
Anna V. Shishkina, a senior lecturer, South Ural State University, Chelyabinsk.