What is a Clawback?

Rebate refers to the price paid by the seller to the buyer in a certain proportion of the goods paid by the buyer. Rebates can be simply divided into two types according to whether or not they are secretly off-books, namely, "expressly on-account" rebates and secrets off-books.

[huí kòu]

Terms: Rebates

Phonetic: huí kòu

This is manifested in the fact that a profitee is given to someone who makes it profitable. For example: because Party B brings benefits to Party A, Party A will give the benefits to Party B;

Rebates refer to the price paid by the seller to the buyer in a certain proportion of the goods paid by the buyer (see "

according to"

Before discussing it, ask two questions: Can all kickbacks constitute a commercial bribe? Are all commercial bribes kickbacks? Obviously, the answer to both is negative.

Not all kickbacks constitute commercial bribery

As mentioned above, there are two types of rebates: one is a hidden rebate,

The difference between rebates and discounts is actually the difference between price behavior in gray marketing and normal marketing. From this distinction, the nature of rebates can be seen more clearly. From the marketer's point of view, rebates are not different from discounts. They can both be called discount, which is a price action. Although there is a certain difference between the two on the surface, such as discounts are usually marked in price, rebates are mostly hidden from outsiders, and because of the price, the discount percentage is generally set in advance, and the rebate percentage is very Flexible, sales staff can flexibly master within a certain range according to specific conditions, but in the actual marketing process, the two are often mixed together, and it is difficult to separate them from the perspective of marketers. From the perspective of the purchaser or receiver, there are two different situations.

Buyer perspective

In this case, the rebate is a discount, because the effect of the rebate different from the discount does not have any effect on such buyers. This kind of consumer will not buy more products because the seller has replaced the intended discount with a rebate than when there is the same amount of discount, nor will it be because one seller offers a rebate and another seller offers Is the discount and choose the former. For them, the difference between discounts and rebates is only nominal and has no practical meaning. Discounts become rebates that neither increase nor decrease their actual income.

Recipient angle

That is, the rebate recipient is a purchasing agent. In this case, the effect of the rebate different from the discount is manifested, and the rebate is really different from the discount. Discounts are clearly marked, and the ultimate beneficiary is the owner of the property right; for the property owner, the deduction of the seller's commodity price means a reduction in purchase costs. Rebates are gray in nature and are always obscured. The ultimate beneficiary is a purchasing agent or purchasing decision maker. For a purchasing agent or purchasing decision maker, the deduction of the seller's commodity price means that he obtains additional benefits. . Because this additional benefit is obtained by virtue of purchasing agency rights, and these benefits should have been enjoyed by the agent, the rebate recipient is always not dignified and always cover up when receiving the rebate; at the same time, in order to When selling their own products, sellers have to cater to the psychology of rebate recipients, always trying their best to hide, so the rebate appears hazy, looming and gray. When purchasing agents purchase goods, whether to provide rebates and how many rebates are provided not only affects how many goods the buyer purchases, but also which seller or sellers the buyer chooses.

Of course, not all purchasing agents accept rebates. Whether purchasing agents accept rebates and how many rebates they accept depends on many factors. For purchasing agents who do not accept rebates, rebates are no different from discounts. Whether there are rebates, and how much rebates, will not change the purchasing behavior of the purchasing agent. They treat rebates as discounts, and then decide what kind of purchase to take based on the interests of the agent. But regardless of whether the purchasing agent accepts the rebate, the difference between the rebate and the discount is no longer the name of the purchasing agent. Rebates benefit the purchasing agent; discounts do not benefit the purchasing agent. So we get a criterion for judging rebates and discounts: whose pockets the seller's transferred benefits flow into, regardless of how the benefits are named. The rebate means that the purchasing agent treats the benefit transferred by the seller as existing, and the discount means that the benefit transferred by the seller is returned to the owner of the property right. At this point, we can modify the definition of the rebate: Rebates are a marketing method for marketers to sell goods by selling benefits to purchasing agents. In addition, even if the purchasing agent accepts the rebate, the rebate does not always flow into the personal pocket of the purchasing agent. Sometimes, for a variety of reasons, purchasing agents take the initiative to surrender all or part of the rebate. However, it is not important for our analysis whether all the rebates flowed into the agent's personal pockets.

According to relevant laws and judicial interpretations, the penalties for receiving secret rebates are:

1. Employees of companies and enterprises, in economic dealings, violate the state regulations, receive rebates for the use of their duties, and belong to individuals. If the amount is large, it shall be subject to

Mechanism of generation

1. Rules are hidden rules.

2. It is difficult to define procurement standards.

3. The supplier's drive to pursue maximum profit.

4. Lack of internal corporate mechanism and inadequate supervision.

5. The quality of purchasing staff is not high.

Countermeasures to reduce rebates

1. Advocate sunshine procurement and introduce the form of tender.

2. A procurement audit engineer is set up inside the enterprise, which gives him the right to independently review and purchase. He can independently develop suppliers and introduce supervision and competition mechanisms.

3. Hire a professional procurement supervision company, introduce an independent third party, strip the corrupted genes of internal procurement of the enterprise, and form effective control.

4. Establish a scientific and reasonable distribution system for the responsibilities and rights of procurement personnel. There are penalties but rewards must be provided. Just like sales, salespeople are not overselling without compensation, but the role of the company's reward system.

5. The company must increase management efforts. My experience: If the purchaser gets a rebate of 1 yuan, the company will lose 3-5 yuan more.

Just like apple worms, it is not only the worms that eat them, but the whole apple is likely to rot.

6, business leaders must look down, do a solid job in the internal foundation work, remember: to eliminate kickbacks, there is no panacea, the company's system is not a fashion decoration, but lack of implementation of implementation.

7. It is forbidden to arrange relatives or trustworthy procurement departments, and personal trust often replaces system management, which is itself a manifestation of weak management awareness and greater opportunity cost loss.

8. Improve the quality of purchasing staff, including professional morality and business level.

9. Clarify the difference between rewards and rebates, and determine the definition of rewards and rebates through laws or industry regulations that specify the proportion and number range.

10. Use technology to open and transparent all aspects of the trading project and parameters, avoid collusion between trading personnel, and monitor personnel to take the opportunity to pluck hair, increase transaction costs, affect transaction quality, and avoid tofu residue projects.