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Structure of retail price for boneless beef: cost composition, 2010 edition

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

The composition of the retail price for boneless beef is shown through the distribution of costs in rubles and percent. Table rows categorize the main components: the cost of the primary raw material, costs for other materials, and the total share of raw materials excluding waste. The data is presented as a cross-sectional snapshot reflecting the price structure without time-series dynamics

shown 25 largest of 30
Selling price… processing enterpriseSelling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise 216.0 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 215.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 197.9 Full cost of one unit of product 186.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 161.1 Cost of main type of raw material 159.8 Turnover of the distribution sector 65.9 Trade markup 54.5 Production… commercial expensesProduction expenses, including commercial expenses 25.8 VAT 18.0 Wages including… security contributionsWages including social security contributions 11.2 Actual profit, loss (-) 11.0 Commercial expenses 3.64 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 3.04 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 2.62 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.14 General production (shop floor) expenses 2.02 Intermediary turnover 1.32 Cost of other… and main materialsCost of other types of raw materials and main materials 1.26 Other production expenses 0.67 Auxiliary material… technological purposesAuxiliary materials for technological purposes 0.38 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.11 Expenses for… and developmentExpenses for production preparation and development 0.09 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0 Other types of taxes 0
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Set in numbers

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, including delivery charges for products (goods) to customers carried out by the processing enterprise” — 76.6; the smallest is “Other types of taxes” at 0.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 161,08 57,15
Стоимость основного вида сырья 159,82 56,70
Стоимость других видов сырья и основных материалов 1,26 0,45
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,00 0,00
Расходы на производство, включая коммерческие расходы 25,83 9,16
Вспомогательные материалы на технологические цели 0,38 0,13
Топливо и энергия, включая воду и пар на технологические цели 2,62 0,93
Расходы на подготовку и освоение производства 0,09 0,03
Расходы на содержание и эксплуатацию оборудования 2,14 0,76
Заработная плата с отчислениями на cоциальные нужды 11,23 3,98
Общехозяйственные (общезаводские) расходы 3,04 1,08
Общепроизводственные (цеховые) расходы 2,02 0,72
Прочие производственные расходы 0,67 0,24
Коммерческие расходы 3,64 1,29
Полная себестоимость единицы продукции 186,91 66,31
Фактическая прибыль, убыток (-) 10,96 3,89
Отпускная цена без НДС и других видов налогов 197,87 70,20
НДС 17,99 6,38
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 215,86 76,58
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,11 0,04
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 215,97 76,62
Оборот сферы обращения 65,90 23,38
Оборот посреднического звена 1,32 0,47
Торговая надбавка 54,48 19,33
Затраты по доставке и продаже товара 33,43 11,86
в том числе затраты организаций розничной торговли по доставке товара 1,31 0,46
Прибыль организаций розничной торговли 21,05 7,47
НДС, начисленный организациям розничной торговли 10,10 3,58
Розничная цена товара 281,87 100,00

How to read this table

Row variations allow for an assessment of each component's contribution to the final product cost. It is possible to compare the share of main materials against auxiliary resources and other costs. This illustrates the distribution of ruble values and the percentage share of each element within the final beef price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

This information is relevant for pricing analysis in the meat industry. Data in rubles and percent assists consumers and market participants in understanding cost structures. Published by Rosstat, the data is suitable for assessing the raw material base cost in retail sales

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