Checklist for the financial justification of the decision to implement the order at a reduced price

The article demonstrates an approach to the financial justification of the decision to accept or reject an order at a reduced price compared to the usual one. The approach under consideration includes: calculation of the maximum and planned business load, determination of the availability of free resources to fulfill an additional order, calculation of the expected financial result. The approach is based on the use of relevant information to justify the decision. An example is given that illustrates the necessary calculations when making the considered type of decision.