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Structure of retail price for premium cooked sausage, 2011 edition

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

The cost formation of premium cooked sausage is provided through a detailed price breakdown. All costs are distributed across thirty rows, from the cost of primary raw materials to other materials and returnable waste. Indicators are expressed in rubles and as a percentage of the total price, facilitating an assessment of each component's share. The data represents a single-period snapshot of the cost structure

shown 25 largest of 30
zero Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise · 210.9 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 +210.9 Selling price including VAT, excise and other taxes · 210.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +210.6 Selling price excluding VAT and other types of taxes · 192.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +192.0 Full cost of one unit of product · 175.7 Full cost of one unit of product +175.7 Raw materials and basic materials excluding returnable waste, by-products and co-products · 124.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +124.9 Cost of main type of raw material · 108.5 Cost of main type of raw material +108.5 Turnover of the distribution sector · 53.5 Turnover of the distribution sector +53.5 Production expenses, including commercial expenses · 50.8 Production… commercial expensesProduction expenses, including commercial expenses +50.8 Trade markup · 45.6 Trade markup +45.6 VAT · 18.5 VAT +18.5 Cost of other types of raw materials and main materials · 16.5 Cost of other… and main materialsCost of other types of raw materials and main materials +16.5 Actual profit, loss (-) · 16.3 Actual profit, loss (-) +16.3 Commercial expenses · 14.4 Commercial expenses +14.4 General and administrative (plant-wide) expenses · 10.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +10.1 Wages including social security contributions · 8.53 Wages including… security contributionsWages including social security contributions +8.53 General production (shop floor) expenses · 6.88 General production (shop floor) expenses +6.88 Fuel and energy, including water and steam for technological purposes · 4.47 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +4.47 Auxiliary materials for technological purposes · 2.34 Auxiliary material… technological purposesAuxiliary materials for technological purposes +2.34 Other production expenses · 2.20 Other production expenses +2.20 Expenses for maintenance and operation of equipment · 1.78 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +1.78 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.25 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.25 Other types of taxes · 0.15 Other types of taxes +0.15 Expenses for production preparation and development · 0.10 Expenses for… and developmentExpenses for production preparation and development +0.10 Intermediary turnover · 0 Intermediary turnover +0 Returnable waste, by-products and co-products (deducted) · -0.03 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.03
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Set in numbers

This is a cross-section: 30 series across 2 breakdowns. 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” — 79.8; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.01. The gap between them is 7,977-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 124,89 47,24
Стоимость основного вида сырья 108,47 41,03
Стоимость других видов сырья и основных материалов 16,45 6,22
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,03 -0,01
Расходы на производство, включая коммерческие расходы 50,77 19,21
Вспомогательные материалы на технологические цели 2,34 0,89
Топливо и энергия, включая воду и пар на технологические цели 4,47 1,69
Расходы на подготовку и освоение производства 0,10 0,04
Расходы на содержание и эксплуатацию оборудования 1,78 0,67
Заработная плата с отчислениями на cоциальные нужды 8,53 3,23
Общехозяйственные (общезаводские) расходы 10,09 3,82
Общепроизводственные (цеховые) расходы 6,88 2,60
Прочие производственные расходы 2,20 0,83
Коммерческие расходы 14,38 5,44
Полная себестоимость единицы продукции 175,66 66,45
Фактическая прибыль, убыток (-) 16,33 6,18
Отпускная цена без НДС и других видов налогов 191,99 72,63
НДС 18,47 6,99
Другие виды налогов 0,15 0,06
Отпускная цена с НДС, акцизом и другими налогами 210,61 79,68
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,25 0,09
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 210,86 79,77
Оборот сферы обращения 53,48 20,23
Оборот посреднического звена 0,00 0,00
Торговая надбавка 45,59 17,25
Затраты по доставке и продаже товара 29,77 11,26
в том числе затраты организаций розничной торговли по доставке товара 1,53 0,58
Прибыль организаций розничной торговли 15,82 5,99
НДС, начисленный организациям розничной торговли 7,89 2,98
Розничная цена товара 264,34 100,00

How to read this table

The rows are categorized by the types of resources and materials used. They distinguish the cost of primary raw materials, costs for other raw materials and basic materials, and the total raw material cost net of returnable waste. Comparing these values allows for an understanding of the portion of the final price allocated to raw material procurement versus other production stages

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

This information is suitable for in-depth pricing analysis within the meat industry. Data is presented in rubles and percentages, facilitating a quick calculation of specific cost shares. The table can be used to assess production costs, study market price structures, and understand how producer expenses are distributed within the retail price of a product

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