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Breakdown of retail price for milk

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

The retail price for pasteurized whole milk is composed of thirty different components, each of which is presented in this table. It records both the cost of raw materials and basic materials net of returnable waste, as well as other production costs, taxes, and profit. Each row highlights a separate cost element, showing the share of the total cost attributed to a specific production stage. Key indicators are provided in rubles and percent, making the price structure transparent for analyzing specific expenditure items

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 27.4 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 27.2 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 24.9 Full cost of one unit of product 23.6 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 14.6 Cost of main type of raw material 13.5 Production… commercial expensesProduction expenses, including commercial expenses 9.04 Turnover of the distribution sector 6.10 Trade markup 4.73 VAT 2.31 Commercial expenses 2.23 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 1.34 Actual profit, loss (-) 1.28 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.25 Wages including… security contributionsWages including social security contributions 1.25 Cost of other… and main materialsCost of other types of raw materials and main materials 1.06 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.03 General production (shop floor) expenses 0.83 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 0.57 Other production expenses 0.49 Intermediary turnover 0.33 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.18 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.07 Expenses for… and developmentExpenses for production preparation and development 0.05 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.

“Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” leads the table with 81.8, “Other types of taxes” closes it with 0.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 14,59 43,55
Стоимость основного вида сырья 13,46 40,18
Стоимость других видов сырья и основных материалов 1,06 3,16
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,07 0,21
Расходы на производство, включая коммерческие расходы 9,04 26,98
Вспомогательные материалы на технологические цели 1,25 3,73
Топливо и энергия, включая воду и пар на технологические цели 1,03 3,07
Расходы на подготовку и освоение производства 0,05 0,15
Расходы на содержание и эксплуатацию оборудования 0,57 1,70
Заработная плата с отчислениями на cоциальные нужды 1,25 3,73
Общехозяйственные (общезаводские) расходы 1,34 4,00
Общепроизводственные (цеховые) расходы 0,83 2,48
Прочие производственные расходы 0,49 1,46
Коммерческие расходы 2,23 6,66
Полная себестоимость единицы продукции 23,63 70,53
Фактическая прибыль, убыток (-) 1,28 3,82
Отпускная цена без НДС и других видов налогов 24,91 74,35
НДС 2,31 6,90
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 27,22 81,25
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,18 0,54
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 27,40 81,79
Оборот сферы обращения 6,10 18,21
Оборот посреднического звена 0,33 0,99
Торговая надбавка 4,73 14,12
Затраты по доставке и продаже товара 3,12 9,31
в том числе затраты организаций розничной торговли по доставке товара 0,33 0,99
Прибыль организаций розничной торговли 1,61 4,81
НДС, начисленный организациям розничной торговли 1,04 3,10
Розничная цена товара 33,50 100,00

How to read this table

The differences between rows lie in the nature of the costs that form the final product cost. One can compare individual groups, such as a raw material share of 43.55 percent, as well as the contribution of other types of materials or indirect costs. Comparing these categories helps determine what portion of the price goes toward production, logistics, or markup, and shows the significance of the raw material component in the total cost of pasteurized milk, presented in rubles

The same indicator in other breakdowns (4)

More in the section Prices, inflation»

Period and application

The relevance of this data is determined by the current snapshot of the price structure, available for study without time-series constraints. Rosstat has prepared this calculation for those analyzing the cost formation of dairy products and seeking to understand the distribution of costs by element. This information is useful for economists, market researchers, and anyone studying food industry pricing based on official statistics

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