The concept of rappel or abseil is used in accounting to grant a commercial discount to a client based on the volume of orders or consumption that it reaches in a given period of time. It is usually granted in the form of escalation purchases.
This definition of abseiling takes its name from the similarities that exist with the sport of adventure and rappelling. What is pursued with this discount technique is to reward the best effort made by the customer by giving them a higher discount, which will significantly affect their ingresos.
A common rappel template could be the following:
- For consumptions from 1 to 100.000 euros: 10%
- For consumptions from 100.001 to 200.000 euros: 20%
- For consumptions from 10.000.000 to 100.000.000 euros: 30%
- For consumptions above 100.000.000 euros: 40%
The characteristic of the abseil discount is that when the second step of consumption is reached, the price and savings of the second step are applied to all consumption, that is, both to what was bought in the first section and in the second. This implies, for example, that when consumption exceeds 100.0001 euros, the discount will reach 20% for all consumption from now on, and those who received the 10% discount for falling into the first step will also be reimbursed another 10 %.
It is necessary to differentiate between two types of rebate according to the beneficiary of the savings.
- Rebate for purchases: these are discounts made by suppliers once a specific volume of orders is reached.
- Sales rappel: these are the discounts made by customers once they have achieved a certain volume of orders.
The rebate is usually granted to all consumption, although there is the possibility of determining a series of products that would benefit from said savings. In general, the consumption period that is applied is usually one year, although it can also be negotiated by quarters or by semesters. The establishment of two or more rappels per year ends up exerting greater pressure on consumption in relation to the annual rappel.