Importance Usually, the issues of economic substance, mechanism of functioning, and computation algorithm of discounts refer to the financial management sphere and are not considered in accounting. Based on the rationalistic approach to economic phenomena, I consider the use of accounting system to select and justify discounts and to further monitor their efficiency. Objectives The paper aims to harmonize the accounting methodology, which implies a rationalistic approach to development of pricing and calculation methods. To achieve this objective, I carried out the analysis of the mechanism of existing discounts, developed quantitative and qualitative requirements for consolidation of information on discounts in financial accounts, and demonstrated the multi-functionality of the unified accounting system in part of pricing and justification of discounts. Methods In the study, I used the dialectical method of cognition and the methods of scientific abstraction and deduction. Results The findings of the study may be applied in the economic practice of non-financial commercial entities when developing marketing and pricing strategies, adopting pricing methods, budgeting of indicators of financial and economic activity, cost accounting, as well as for the purpose of arranging financial and management accounting. Conclusions and Relevance Trade discounts are a continuation of an entity’s pricing policy. Thus, to justify trade discounts entities use accounting information on the cost structure and its change in the event of an increase in the volume of sales. I emphasize that the rationalist approach proved that accounting methods enable to receive information from accounting books on changes in the unit costs and their structure over time. At the same time, accounting system’s integrity remains intact. Based on accounting records, entities may make management decisions, the effect of which is translated into financial statements or correlated with certain indicators of financial statements.
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