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Components of retail price for children's winter boots

· snapshot · rows: 28 · periods: 2 · section: Prices, inflation

744.47 rubles or 36.58 percent of the total price of children's winter boots is accounted for by raw materials and basic materials, net of returned waste. This data reveals the cost structure of a pair of footwear with natural leather uppers, allocating each ruble of the retail price across twenty-eight cost items. It provides a detailed breakdown of costs, showing the share of revenue allocated to raw material procurement, labor, taxes, and other production expenses of manufacturers and retail chains

shown 25 largest of 28
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,367 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 1,367 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,258 Full cost of one unit of product 1,118 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 744.5 Turnover of the distribution sector 668.2 Cost of main type of raw material 664.5 Trade markup 584.8 Production… commercial expensesProduction expenses, including commercial expenses 373.8 Затраты по доставке и продаже товара 327.4 Прибыль организаций розничной торговли 257.4 Wages including… security contributionsWages including social security contributions 172.0 Actual profit, loss (-) 140.2 VAT 106.0 Cost of other… and main materialsCost of other types of raw materials and main materials 80.0 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 77.0 General production (shop floor) expenses 46.4 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 45.8 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 28.6 Auxiliary material… technological purposesAuxiliary materials for technological purposes 23.7 Commercial expenses 15.4 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.87 Expenses for… and developmentExpenses for production preparation and development 3.14 Other production expenses 2.62 Other types of taxes 2.31
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Set in numbers

This is a cross-section: 28 series across 2 breakdowns. 55 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes” — 67.2; the smallest is “Other types of taxes” at 0.11. The gap between them is 611-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 744,47 36,58
Стоимость основного вида сырья 664,47 32,65
Стоимость других видов сырья и основных материалов 80,00 3,93
Расходы на производство, включая коммерческие расходы 373,77 18,37
Вспомогательные материалы на технологические цели 23,70 1,17
Топливо и энергия, включая воду и пар на технологические цели 28,58 1,40
Расходы на подготовку и освоение производства 3,14 0,15
Расходы на содержание и эксплуатацию оборудования 4,87 0,24
Заработная плата с отчислениями на cоциальные нужды 172,01 8,45
Общехозяйственные (общезаводские) расходы 77,04 3,79
Общепроизводственные (цеховые) расходы 46,39 2,28
Прочие производственные расходы 2,62 0,13
Коммерческие расходы 15,42 0,76
Полная себестоимость единицы продукции 1 118,24 54,95
Фактическая прибыль, убыток (-) 140,18 6,89
Отпускная цена без НДС и других видов налогов 1 258,42 61,84
НДС 106,03 5,21
Другие виды налогов 2,31 0,11
Отпускная цена с НДС, акцизом и другими налогами 1 366,76 67,16
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 366,76 67,16
Оборот сферы обращения 668,24 32,84
Оборот посреднического звена — 0,00
Торговая надбавка 584,80 28,74
Затраты по доставке и продаже товара 327,38 16,09
в том числе затраты организаций розничной торговли по доставке товара 45,80 2,25
Прибыль организаций розничной торговли 257,42 12,65
НДС, начисленный организациям розничной торговли 83,44 4,10
Розничная цена товара 2 035,00 100,00

How to read this table

Twenty-eight table rows detail the price formation process, from the cost of the primary raw material to other material costs. Comparing these indicators shows the distribution of the financial burden within the retail price of the product. Each row contains two values: the amount in rubles and the share in percent, allowing for easy comparison of the significance of each expense item for the end consumer and an understanding of the cost structure and industry markups

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

The statistics are presented as a single snapshot without time periods, allowing for the study of pricing under current market conditions. Current information on the cost structure of the production and sale of children's footwear is useful for pricing specialists, consumer goods market analysts, and those interested in retail economics. Rosstat data provides insight into the actual ratio of production and trade costs for a single pair of winter boots

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