Menjaly necessarilythe Companies which have appeared on the verge of ruin from - for lacks of money of clients, search for rescue in barter and clearings. And, as it was found out, can quite do without money. Favourably it is to volume who as a result will find the real buyer.
barter has already helped once “ the First genpodrjadnoj the companies “ to rise on feet. In 2004 just based civil engineering firm undertook reconstruction of cases of the Petersburg spinning industrial complex “ the Soviet star “. Money at “ Stars “ was not, but the industrial complex was ready to pay off with threads. “ I personally then was engaged in sale of threads to sewing and shoe factories. As a result we and the order have executed, and on resale of threads have earned “ - the general director " remembers; the First genpodrjadnoj “ Dmitry Smorodin.
now “ the First genpodrjadnaja “ has again remembered barter. She has agreed to construct this autumn for farms of the Astrakhan region some vegetable storehouses on 200 million rbl. Half of sum Dmitry Smorodina`s company will receive money, half - vegetables: an onions, a potato, tomatoes. By the way, the buyer on them already was. Capital wholesalers have agreed to take away at “ the First genpodrjadnoj “ all goods provided that to them will be offered by more favourable prices, rather than on what they get vegetables now. Builders who and so will receive vegetables with discount to wholesale prices, have agreed. “ for nothing we do not remain, because in building cost the decent margin " is put; - explains Currants.
rather extended in 1990å years, but fairly forgotten partially schemes of barter today again blossom. The enterprises are compelled to change with consumers and suppliers, as circulating assets they already “ profur-trees “ and their production has got stuck in warehouses: Clients do not have money. It is necessary to choose from two harms smaller - either to change, or to stop manufacture. Barter for such branches, as building, mechanical engineering, metal working and agriculture is especially actual. Analysts from the company “ Rosbarter “ have counted up: if recession in economy proceeds, the annual volume of goods exchange operations can make 720 mlrd rbl.
Barter begins with search of the counterpart. All is simple, if the enterprise finds interested persons among the former buyers, suppliers and acquaintances. If is not present, the problem of communications becomes a stumbling-block. After all it is not enough to leave on potential consumers - it is necessary to find out, whether there are at them interesting goods for an exchange, and to agree about the price.
from - for imperfections of communications in 1990 - e years barter procedures were tightened for months. Besides, intermediaries robbed participants of transactions blind. “ One example from the past has amazed me: the intermediary firm has got party of electric metres at the price of 2 rbl. for a piece, has changed them for pipes, pipes - on metal, metal - on gasoline and so on. When in the end of a chain of exchanges the firm has summed up, it has appeared that on each counter she has earned 1,5 thousand rbl. “ - the general director of the company " tells; Rosbarter “ Anatoly Abadzhan.
Today to search for counterparts and to estimate real demand much easier. From the end of 2008 on the Internet the sites devoted to barter are multiplied: it and boards of free announcements (like www. barter - centre. ru or www. delonet. ru), and simple sites of the intermediary companies (www. vsaimozachet. su, www. snabprom. ru), and electronic catalogues with forums and search functions (www. bartertrade. ru).
Recently there were ambitious commercial projects of the barter electronic stock exchanges applying for a role of the All-Russia brokers. The first became Anti-recessionary it is settlement - commodity centre (artts) of Herman Sterligova and system “ Rosbarter “. Their business - models are similar. Demands of the enterprises - clients take place free of charge, the stock exchange receives 1 % of commission fee from each transaction (from an estimation of the sum of the natural transaction in money), and also entrance fees from regional partners - franchajzi (10 - 60 thousand euro) and monthly payments from the same franchajzi and agents.
by Anatoly Abadzhana`s calculations that the main function of an electronic stock exchange - automatic forming of barter chains has earned, in system should be a minimum of 3 thousand constant users. But while anybody from operators cannot brag and in one thousand - today stock exchanges work more likely as “ clever “ bulletin boards. However, in this quality they too are rather effective. For example, the director metallotrejdingovoj the companies “ Global the centre “ (Rostov-on-Don) Roman Ljashchenko voleju a case became the owner of two cars of wheat. It has placed in “ Rosbartere “ the announcement of their exchange for a wide spectrum of the goods. And for a week has received tens different offers. The most favourable have appeared to exchange the offer wheat for wood - the certain company renting the areas in the neighbourhood with “ Global the centre “ has agreed to pay for wood ready cash. Having agreed with the neighbour, Ljashchenko has struck on hands with the seller of wood. All procedure has occupied about one month in summary the businessman has earned on an exchange for 30 % more than if has simply sold wheat.
the goods in money
the Ultimate goal of any enterprise - ready cash. Therefore in exchange for the goods of the company want to receive that it is easy to sell: gorjuche - lubricants, foodstuff, motor vehicles. “ the excellent goods - vodka. If known brands to market hard as shops conclude direct contracts with manufacturers little-known marks of inexpensive vodka can be attached easily to wholesalers “ - Dmitry Smorodin speaks.
anyway for transformation of the barter goods into money the trade channel is necessary. For example, when at corporation “ GriNN “ (the largest dealer KamAza, MAZa and MAN in the Central Chernozem region) have fallen sales of trucks, position was rescued by a network of grocery hypermarkets a part of holding “ the Line “. In the beginning of this year “ GriNN “ has started to give to farmers trucks in exchange for foodstuff (cheeses, meat, sausage), and the received goods marketed through the retail. Today 20 % of trucks and bulldozers “ GriNN “ realises on barter, 20 more % of technics give to the contractors participating in developer projects of corporation. Thanks to an exchange automobile division “ GriNNa “ (Though it also sells now only third of pre-crisis volume) is in the best position, rather than competitors in the Central Chernozem region, the owner of corporation Nikolay Greshilov is convinced.
to market the goods received on barter, many companies create specialised departments and even separate structures. For example, automobile business of the operator of outdoor advertising “ the Thaler “ (St.-Petersburg) has begun with financial problems of major customers - the autodealers buying about 60 % of the advertising areas of agency. In “ naruzhke “ the owner of group " tells; the Thaler “ Michael Patsionko, any stop of business threatens with crash because there are obligatory payments. And or the company will agree to count payments of the services cars, or becomes unprofitable. “ a thaler “ has chosen the first. For the sale of goods, received on barter, Michael Patsionko has opened “ the Thaler motors “ - The salon of luxe-class cars in cost 1 - 8 million rbl. - also has already received from advertisers of cars on 40 million rbl. On the average “ the Thaler motors “ sells ten cars in a month at the retail dealer prices, but it is ready to market them and is cheaper. Reserves are - though quotations on “ naruzhku “ have fairly fallen, advertising on - former surpasses classical trade in cars in profitableness.
by the way, the whole holdings as it has occurred, for example, with " can grow from such departments; Heppilendom “ the manufacturer of low alcohol cocktails largest nowadays in Russia. In the middle of 1990 - h at the owner of the company of Olga Kurbatovoj was own advertising agency. Once one of clients has paid off with it with party of cocktails. Soon near to agency the distributor of drinks, and then and the whole factory has grown.
on sale of the received goods considerable time leaves. But how to be, if ready cash is necessary already today? The rule good menjaly says: that barter has not eaten the rests of circulating assets, it is necessary to work on an advance payment. For example, corporation “ GriNN “ arrives so: takes from the manufacturer trucks on the terms of the commodity credit, receives at farmers foodstuff as an advance payment, sells them through the retail. And only after that transfers to farmers the technics and pays off with manufacturers of trucks. “ working capital zero “ - Nikolay Greshilov ascertains.
“ the First genpodrjadnaja “ too does not put in barter projects any own means because at first receives an advance payment everything: bills, apartments, the goods. “ if to us will ship onions, we will sell it and we will receive money, simply term has begun civil work will move for a week - one and a half. Or we take from the builder of apartment, we will sell them, then we will start to work “ - Dmitry Smorodin explains.
Barter in the law
to Issue barter - the whole epopee. For barter the special contract meny is necessary. Before recent time participants of the goods exchange transactions issued under the contract meny, should list each other the VAT ready cash, however since January, 1st, 2009 it is inconvenience has disappeared: the new law 224 - FZ has cancelled payment of the VAT by money at impecunious calculations. That is the VAT will be charged only on a paper - any actual remittance it is not required.
However, the basic problem remained: everyone who practises barter, automatically suspect of evasion from payment of taxes. Inspectors by the transaction (market it or not) and an equivalence of the goods especially are interested. After all theoretically nothing prevents to exchange to the companies, say, a steamship for the container of boots. According to article 40 NK the Russian Federation, the fact of carrying out of goods exchange operation grants the right to tax specialists to check the transaction price, and this right they actively uses.
not to get on note FNS, it is necessary for parties to observe the main rule - the price of the exchanged goods should be market or close to it, the director of the Moscow office of company Tax Consulting UK Edward Savuljak speaks. Tax specialists do not love, if the companies change to themselves at a loss or if the exchange occurs between the firms having the general founders, directors and other signs of relationship. Troubles menjalam are guaranteed and in that case when one of them has firm signs - a something ephemeral. Each of these circumstances not terribly, is critical only a combination of factors, adds Savuljak.
Partially problems can be avoided, having chosen the alternative form of an exchange - clearing about which in notorious 40 - j to article NK the Russian Federation is not present words. Under such scheme, by the way, work the majority interrogated Council of Federation the companies. Its essence in the following: firm “ And “ delivers to firm “ “ boots also bills. In turn firm “ “ ships to firm “ And “ soap also exposes to it the account for the same sum, dated the same number. The parties receive two counter accounts and make the agreement on clearing of counter homogeneous monetary requirements.
however and in clearings too there are restrictions, Oleg Bazhenov, the head of tax department of legal firm " warns; Vegas - Leks “. So, nobody will allow the company trading in TVs on 10 thousand of rbl., to concede them on clearing for 4 thousand rbl. And if the firm which has received on offset TVs on 4 thousand of rbl., then resells them for the same 10 thousand rbl., FNS it is obligatory donachislit taxes. In a word, it is necessary to observe a measure.
Certainly, is better to sell the goods for ready cash but as the compelled provisional measure barter can appear quite favourable. For this purpose the company should solve three key problems: to organise system search of counterparts, to adjust a trade channel of production received on barter, and, at last, to learn to make out transactions so that to avoid claims FNS. That is to transform barter into the same high-grade business - process, as well as finished goods sale for money.