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Structure of retail price for vodka 40% and above, 2009 edition

· snapshot · rows: 30 · periods: 2 · section: Prices, inflation

Composition of the retail price for ordinary quality vodka with an alcohol content of 40% and above. Each row corresponds to a separate component: raw materials, materials, production, taxes, and retail markup. Values are provided in rubles and as a percentage of the retail price, showing the share of each element. This is a single-period snapshot; data is current as of the publication date

shown 25 largest of 30
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 161.8 Excise tax 76.0 Turnover of the distribution sector 65.2 Ex-factory price… excise and other taxesEx-factory price without VAT, excise and other taxes 60.5 Full cost of one unit of product 52.7 Retail markup 38.6 VAT 24.3 Raw materials and… and ancillary productsRaw materials and main inputs net of returnable waste, by-products and ancillary products 24.2 Production costs 23.7 Cost of other… and main materialsCost of other types of raw materials and main materials 13.2 Cost of main type of raw material 11.0 food and beverages 7.80 General factory overheads 7.00 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.60 Commercial expenses 4.80 Factory overheads 3.50 Wages with social contributions 3.20 Intermediary turnover 2.30 Other production expenses 1.60 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.10 Other types of taxes 1.00 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 0.60 Expenses for… and developmentExpenses for production preparation and development 0.10 (deducted) 0 carried out by a processing enterprise 0
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30 series, arranged across 2 breakdowns rather than over time. 60 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes” — 71.3; the smallest is “carried out by a processing enterprise” at 0.

All table numbers are series: 30
Series РублейВ % к
Сырье и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 24,20 10,70
Стоимость основного вида сырья 11,00 4,90
Стоимость других видов сырья и основных материалов 13,20 5,80
(вычитаются) 0,00 0,00
Расходы на производство 23,70 10,40
Вспомогательные материалы на технологические цели 6,60 2,90
Топливо и энергия, включая воду и пар на технологические цели 0,60 0,30
Расходы на подготовку и освоение производства 0,10 0,00
Расходы на содержание и эксплуатацию оборудования 1,10 0,50
Заработная плата с отчислениями на социальные нужды 3,20 1,40
Общезаводские расходы 7,00 3,10
Цеховые расходы 3,50 1,50
Прочие производственные расходы 1,60 0,70
Коммерческие расходы 4,80 2,10
Полная себестоимость единицы продукции 52,70 23,20
пищевых продуктов и напитков 7,80 3,50
Отпускная цена без НДС, акциза и других видов налогов 60,50 26,70
НДС 24,30 10,70
Акциз 76,00 33,50
Другие виды налогов 1,00 0,40
Отпускная цена с НДС, акцизом и другими налогами 161,80 71,30
осуществляемую перерабатывающим предприятием 0,00 0,00
Оборот сферы обращения 65,20 28,70
Оборот посреднического звена 2,30 1,00
Надбавка розничной торговли 38,60 17,00
Расходы организаций розничной торговли 25,30 11,10
в том числе затраты организаций розничной торговли по доставке товара 2,10 0,90
Прибыль организаций розничной торговли 13,30 5,90
НДС, начисленный организациям розничной торговли 24,30 10,70
Розничная цена товара 227,00 100,00

How to read this table

The list contains thirty rows providing a detailed breakdown of the cost structure. Rows are categorized by cost type; for example, the cost of the primary raw material is distinguished from the cost of other types of raw materials and materials. By comparing the figures in rubles and percentages, the weight of each expense item in the final product price can be assessed

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

Price structure data is available in rubles and as a percentage of the retail price. The information is presented as a single-period snapshot without time series. This data is useful for pricing specialists, retail representatives, and alcohol market analysts

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