Question
व्यापार छूट (Trade Discount) बनाम मात्रा छूट
Answer :
Word Count : 1276
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Skip in 10
खुदरा एवं थोक व्यापार में विक्रेता द्वारा ग्राहकों को आकर्षित करने, बिक्री बढ़ाने और व्यापारिक संबंधों को मजबूत करने के लिए विभिन्न प्रकार की छूट प्रदान की जाती हैं। व्यापार छूट और मात्रा छूट ऐसी ही दो महत्वपूर्ण छूट हैं। दोनों का उद्देश्य क्रेता को मूल्य में कुछ राहत देना है, लेकिन इनके आधार, उद्देश्य, गणना तथा उपयोग की परिस्थितियाँ अलग-अलग होती हैं। Buying and Merchandising-I के संदर्भ में इन दोनों छूटों को समझना इसलिए आवश्यक है क्योंकि खरीदारी की लागत, विक्रय मूल्य, लाभ-मार्जिन और माल की उपलब्धता पर इनका प्रत्यक्ष प्रभाव पड़ता है। व्यापार छूट वह छूट है जो विक्रेता द्वारा वस्तुओं की सूचीबद्ध या अंकित कीमत पर सामान्य व्यापारिक संबंधों के आधार पर दी जाती है। यह छूट प्रायः निर्माता द्वारा थोक व्यापारी, थोक व्यापारी द्वारा खुदरा विक्रेता अथवा किसी व्यापारिक खरीदार को दी जाती है। उदाहरण के लिए, यदि किसी वस्तु का सूची मूल्य ₹1,000 है और विक्रेता खुदरा विक्रेता को 10 प्रतिशत व्यापार छूट देता है, तो खुदरा विक्रेता को वस्तु ₹900 में प्राप्त होगी। व्यापार छूट का उद्देश्य व्यापार के विभिन्न स्तरों के बीच लेन-देन को सुविधाजनक बनाना तथा मध्यस्थों को उचित लाभ-मार्जिन उपलब्ध कराना होता है। व्यापार छूट सामान्यतः खरीदार की व्यापारिक स्थिति या विक्रेता के साथ उसके संबंधों पर आधारित होती है। यह आवश्यक नहीं है कि खरीदार एक बार में बहुत अधिक मात्रा में माल खरीदे। यदि कोई खरीदार नियमित व्यापारिक ग्राहक है या वह किसी विशेष व्यापारिक श्रेणी में आता है, तो उसे निर्धारित व्यापार छूट मिल सकती है। व्यापार छूट प्रायः मूल्य सूची में प्रदर्शित कीमत से घटाकर दी जाती है और सामान्यतः चालान में अलग से समायोजित की जाती है। लेखांकन की दृष्टि से इसे प्रायः अलग आय या व्यय के रूप में दर्ज नहीं किया जाता, बल्कि वस्तु की वास्तविक खरीद लागत निर्धारित करने में इसका प्रभाव पड़ता है। इसके विपरीत, मात्रा छूट वह छूट है जो खरीदार द्वारा खरीदी गई वस्तुओं की मात्रा के आधार पर
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