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Structure of retail price for children's T-shirt, 2011 edition

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

The final cost of a children's T-shirt can be traced through a detailed breakdown of price components. A list of thirty rows includes various components: the cost of primary raw materials, other materials, and other expenses. Data is presented as a snapshot, where for each item the amount in rubles and its share as a percentage of the total product price are provided

shown 25 largest of 30
zero Selling price including VAT, excise and other taxes · 141.9 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +141.9 Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise · 141.9 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 +141.9 Selling price excluding VAT and other types of taxes · 132.3 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +132.3 Full cost of one unit of product · 120.2 Full cost of one unit of product +120.2 Turnover of the distribution sector · 72.1 Turnover of the distribution sector +72.1 Production expenses, including commercial expenses · 66.2 Production… commercial expensesProduction expenses, including commercial expenses +66.2 Trade markup · 61.4 Trade markup +61.4 Raw materials and basic materials excluding returnable waste, by-products and co-products · 54.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +54.0 Cost of main type of raw material · 52.1 Cost of main type of raw material +52.1 Wages including social security contributions · 23.3 Wages including… security contributionsWages including social security contributions +23.3 General and administrative (plant-wide) expenses · 16.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +16.4 Actual profit, loss (-) · 12.1 Actual profit, loss (-) +12.1 VAT · 9.50 VAT +9.50 General production (shop floor) expenses · 8.70 General production (shop floor) expenses +8.70 Expenses for maintenance and operation of equipment · 5.89 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +5.89 Cost of other types of raw materials and main materials · 4.88 Cost of other… and main materialsCost of other types of raw materials and main materials +4.88 Fuel and energy, including water and steam for technological purposes · 4.45 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +4.45 Auxiliary materials for technological purposes · 3.41 Auxiliary material… technological purposesAuxiliary materials for technological purposes +3.41 Commercial expenses · 2.51 Commercial expenses +2.51 Other production expenses · 1.31 Other production expenses +1.31 Expenses for production preparation and development · 0.21 Expenses for… and developmentExpenses for production preparation and development +0.21 Other types of taxes · 0.07 Other types of taxes +0.07 Delivery charges of products (goods) to customers carried out by the enterprise · 0 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise +0 Intermediary turnover · 0 Intermediary turnover +0 Returnable waste, by-products and co-products (deducted) · -2.97 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −2.97
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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 60 values in total.

“Selling price including VAT, excise and other taxes” leads the table with 66.3, “Returnable waste, by-products and co-products (deducted)” closes it with -1.4. The gap between them is 47.7-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 54,01 25,24
Стоимость основного вида сырья 52,10 24,35
Стоимость других видов сырья и основных материалов 4,88 2,28
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -2,97 -1,39
Расходы на производство, включая коммерческие расходы 66,19 30,93
Вспомогательные материалы на технологические цели 3,41 1,59
Топливо и энергия, включая воду и пар на технологические цели 4,45 2,08
Расходы на подготовку и освоение производства 0,21 0,10
Расходы на содержание и эксплуатацию оборудования 5,89 2,75
Заработная плата с отчислениями на cоциальные нужды 23,34 10,91
Общехозяйственные (общезаводские) расходы 16,37 7,65
Общепроизводственные (цеховые) расходы 8,70 4,07
Прочие производственные расходы 1,31 0,61
Коммерческие расходы 2,51 1,17
Полная себестоимость единицы продукции 120,20 56,17
Фактическая прибыль, убыток (-) 12,09 5,65
Отпускная цена без НДС и других видов налогов 132,29 61,82
НДС 9,50 4,44
Другие виды налогов 0,07 0,03
Отпускная цена с НДС, акцизом и другими налогами 141,86 66,29
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 141,86 66,29
Оборот сферы обращения 72,14 33,71
Оборот посреднического звена 0,00 0,00
Торговая надбавка 61,43 28,71
Затраты по доставке и продаже товара 38,79 18,13
в том числе затраты организаций розничной торговли по доставке товара 5,64 2,64
Прибыль организаций розничной торговли 22,64 10,58
НДС, начисленный организациям розничной торговли 10,71 5,00
Розничная цена товара 214,00 100,00

How to read this table

The rows in the list are categorized by cost types that affect the final product cost. It is possible to compare the share of primary raw materials against auxiliary materials or other expenses. This allows for an assessment of the significance of each element within the overall structure of overhead and production costs presented in the columns

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The indicator reflects the distribution of costs at a specific point in time. Information is presented in rubles and as a percentage of the total retail price. Data on the price structure of children's clothing is useful for consumer market analysis and studying pricing in the textile industry

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