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Structure of the retail price of children's preschool shoes

· snapshot · rows: 29 · periods: 2 · section: Prices, inflation

This price structure shows the components of the cost of preschool children's boots and shoes. It contains 29 rows, each describing a separate cost element: from raw material costs to various types of materials. Data for each component is provided in rubles and as a percentage of the final retail price. The largest component, raw materials and basic materials excluding returnable waste, amounts to 346.15 rubles or 32.52 percent of the total cost

shown 25 largest of 29
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 693.7 Selling price… out by the enterpriseSelling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise 693.7 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 632.1 Full cost of one unit of product 584.2 Turnover of the distribution sector 370.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 346.2 Trade markup 317.4 Cost of main type of raw material 285.6 Production… commercial expensesProduction expenses, including commercial expenses 238.0 Затраты по доставке и продаже товара 198.7 Wages including… security contributionsWages including social security contributions 87.8 VAT 61.7 Cost of other… and main materialsCost of other types of raw materials and main materials 60.5 General production (shop floor) expenses 49.9 Actual profit, loss (-) 47.9 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 31.5 Other production expenses 27.3 Commercial expenses 19.0 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 10.4 Auxiliary material… technological purposesAuxiliary materials for technological purposes 9.77 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.49 Expenses for… and developmentExpenses for production preparation and development 0.94 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0 Other types of taxes 0 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0
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Set in numbers

29 series, arranged across 2 breakdowns rather than over time. 58 values in total.

“Selling price including VAT, excise and other taxes” leads the table with 65.2, “Delivery charges of products (goods) to customers carried out by the enterprise” closes it with 0.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 346,15 32,52
Стоимость основного вида сырья 285,63 26,83
Стоимость других видов сырья и основных материалов 60,52 5,69
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,00 0,00
Расходы на производство, включая коммерческие расходы 238,00 22,36
Вспомогательные материалы на технологические цели 9,77 0,92
Топливо и энергия, включая воду и пар на технологические цели 10,36 0,97
Расходы на подготовку и освоение производства 0,94 0,09
Расходы на содержание и эксплуатацию оборудования 1,49 0,14
Заработная плата с отчислениями на cоциальные нужды 87,75 8,25
Общехозяйственные (общезаводские) расходы 31,53 2,96
Общепроизводственные (цеховые) расходы 49,85 4,68
Прочие производственные расходы 27,29 2,56
Коммерческие расходы 19,02 1,79
Полная себестоимость единицы продукции 584,15 54,88
Фактическая прибыль, убыток (-) 47,92 4,49
Отпускная цена без НДС и других видов налогов 632,07 59,37
НДС 61,67 5,80
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 693,74 65,17
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,00 0,00
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 693,74 65,17
Оборот сферы обращения 370,80 34,83
Торговая надбавка 317,37 29,81
Затраты по доставке и продаже товара 198,69 18,66
в том числе затраты организаций розничной торговли по доставке товара 34,43 3,23
Прибыль организаций розничной торговли 118,68 11,15
НДС, начисленный организациям розничной торговли 53,43 5,02
Розничная цена товара 1 064,54 100,00

How to read this table

The rows in the list differ by cost type, highlighting the cost of the primary raw material, the cost of other types of materials, and the total amount for raw materials. By comparing these indicators, one can determine what share of the footwear price is due to material procurement and what share is due to other production and trade processes. The columns allow for viewing both absolute values in rubles and the relative share of each element in the total retail price

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

This price breakdown is relevant for understanding pricing in the children's footwear segment. Cost structure data may be useful to manufacturers, retailers, and economists for analyzing market mechanisms. Information is presented in rubles and percent without being tied to a specific time period within this snapshot

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