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Structure of retail price for ordinary vodka 40% and above, 2011 edition

· snapshot · rows: 31 · periods: 2 · section: Prices, inflation

Components of the retail price for standard vodka 40% and above. The list contains 31 values, with rows describing various cost elements, from primary raw materials to supplies and waste. Each item includes an amount in rubles and its percentage share of the total price, allowing for an assessment of each component's contribution to the final shelf price

shown 25 largest of 31
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 202.2 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 202.2 Excise tax 93.0 Turnover of the distribution sector 83.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 78.6 Full cost of one unit of product 67.1 Trade markup 50.6 Production… commercial expensesProduction expenses, including commercial expenses 38.2 VAT 30.7 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 28.9 Cost of main type of raw material 17.1 Intermediary turnover 11.8 Cost of other… and main materialsCost of other types of raw materials and main materials 11.7 Actual profit, loss (-) 11.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 11.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 6.84 Commercial expenses 6.74 General production (shop floor) expenses 4.44 Wages including… security contributionsWages including social security contributions 4.08 Other production expenses 2.75 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.40 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 0.75 Expenses for… and developmentExpenses for production preparation and development 0.14 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.02 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0
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Set in numbers

31 series, arranged across 2 breakdowns rather than over time. 61 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” — 70.9; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.

All table numbers are series: 31
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 28,85 10,11
Стоимость основного вида сырья 17,13 6,00
Стоимость других видов сырья и основных материалов 11,72 4,11
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,00 0,00
Расходы на производство, включая коммерческие расходы 38,22 13,39
Вспомогательные материалы на технологические цели 11,08 3,88
Топливо и энергия, включая воду и пар на технологические цели 0,75 0,26
Расходы на подготовку и освоение производства 0,14 0,05
Расходы на содержание и эксплуатацию оборудования 1,40 0,49
Заработная плата с отчислениями на cоциальные нужды 4,08 1,43
Общехозяйственные (общезаводские) расходы 6,84 2,40
Общепроизводственные (цеховые) расходы 4,44 1,56
Прочие производственные расходы 2,75 0,96
Коммерческие расходы 6,74 2,36
Полная себестоимость единицы продукции 67,07 23,50
Фактическая прибыль, убыток (-) 11,50 4,03
Отпускная цена без НДС и других видов налогов 78,57 27,53
НДС 30,66 10,74
Акциз 92,96 32,58
Другие виды налогов — 0,00
Отпускная цена с НДС, акцизом и другими налогами 202,19 70,85
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,02 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 202,21 70,86
Оборот сферы обращения 83,13 29,14
Оборот посреднического звена 11,78 4,14
Торговая надбавка 50,63 17,74
Затраты по доставке и продаже товара 33,28 11,66
в том числе затраты организаций розничной торговли по доставке товара 1,52 0,53
Прибыль организаций розничной торговли 17,35 6,08
НДС, начисленный организациям розничной торговли 20,72 7,26
Розничная цена товара 285,34 100,00

How to read this table

Rows are categorized by cost type, including primary raw materials and other supplies. Values can be compared using two columns: monetary value in rubles and the percentage weight of each item. This approach facilitates understanding the proportion of the price allocated to raw materials versus other expenses within the structure

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

Data is presented as a single snapshot without time series. Information is provided in rubles and as a percentage of the total cost. These data are useful for analyzing pricing in the alcohol industry and studying the cost structure of standard-quality products

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