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         3ULFH IRU   ERWWOHV 9$7 H[FO   ZLWK PDUJLQ   ϲ dž ϯ͕ϴϱΦ    Ϯϯ͕ϭϬ Φ        ϵϮ͕ϰϬ Φ
         &RVW SULFH IRU   ERWWOHV                  ϲ dž ϯ͕ϯϱΦ       ϮϬ͕ϭϬ Φ        ϴϬ͕ϰϬ Φ
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         3ULFH IRU   ERWWOH 9$7 H[FO   ZLWK PDUJLQ                  ϰ͕ϴϯ Φ        ϭϵ͕ϯϮ Φ
         3ULFH IRU   ERWWOHV 9$7 H[FO   ZLWK PDUJLQ   ϲ dž ϰ͕ϴϯΦ    Ϯϴ͕ϵϴ Φ       ϭϭϱ͕ϵϮ Φ
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           It is more economical to give the seventh   The courier delivery service pays out when sending
        bottle for free with the purchase of six bottles   more expensive wines with higher margin or a lar-
        than give the sixth one for free.        ger number of cartons, if you agree with a transport
                                                 company on a better price per shipment, not per
        A SPECIFIC TYPE OF THE DISCOUNT IS       case.
        “FREE DELIVERY”.
          If we do not have this discount included in  records. Another important step is the choice
        the calculation of the sales costs, it can have  of a suitable pricing method that respects our
        a very unfavorable effect on our own econo-  market position, brand awareness and pro-
        mic results.                             duct quality. If we choose discounts as a mar-
          If we use the same price calculation as in the  keting tool, it is desirable to always take them
        previous case, the economic result would be  into account when calculating the expected
        as follows: This service should be offered care-  profit / loss from the sale of the product.
        fully and wisely, and as the calculation shows,   Previous price calculations are very modest.
        only for larger orders, especially for wines with  Remember that we are still thinking about how
        a higher margin and only if we can negotiate  to behave in times of crisis and how to survive
        a  better price with the carrier for the whole  it. During a period of economic prosperity, the
        shipment. In the calculation, we used the pri-  winemaker‘s margin should be between 50
        ces of transport and delivery services normally  and 70 percent, the wholesaler‘s margin about
        offered before Christmas for approx. CZK 100  20% and the retailer‘s margin 30%. ƅ
        / 4€ per case (6 bottles) of wine and the price
        for 4 cases, offered as the lowest price for ship-
        ping.
          It is obvious that discounts significantly
        affect the economic results of every entrepre-
        neur, so it is necessary to take into account not
        only the marketing but also the economic im-
        pact of each such event.
          In conclusion, I  would like to emphasize
        that the correctly set price must be based on
        a well-elaborated cost calculation. We obtain
        documents for it from accounting and stock
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