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Structure of retail price for children's T-shirt, 2012 edition

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

This detailed cost breakdown shows the components of the final price of a children's T-shirt. Rows are categorized by expense type, including raw material costs, other materials, and other elements. Data is presented as a snapshot in rubles and as a share of the total, allowing for an assessment of the weight of each item in the final product price

shown 25 largest of 30
zero Selling price including VAT, excise and other taxes · 146.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +146.8 Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise · 146.8 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 +146.8 Selling price excluding VAT and other types of taxes · 137.3 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +137.3 Full cost of one unit of product · 127.6 Full cost of one unit of product +127.6 Turnover of the distribution sector · 91.2 Turnover of the distribution sector +91.2 Trade markup · 79.3 Trade markup +79.3 Production expenses, including commercial expenses · 69.9 Production… commercial expensesProduction expenses, including commercial expenses +69.9 Raw materials and basic materials excluding returnable waste, by-products and co-products · 57.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +57.8 Cost of main type of raw material · 54.2 Cost of main type of raw material +54.2 Wages including social security contributions · 25.9 Wages including… security contributionsWages including social security contributions +25.9 General and administrative (plant-wide) expenses · 15.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +15.4 General production (shop floor) expenses · 10.4 General production (shop floor) expenses +10.4 Actual profit, loss (-) · 9.64 Actual profit, loss (-) +9.64 VAT · 9.54 VAT +9.54 Cost of other types of raw materials and main materials · 6.54 Cost of other… and main materialsCost of other types of raw materials and main materials +6.54 Expenses for maintenance and operation of equipment · 6.20 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +6.20 Fuel and energy, including water and steam for technological purposes · 4.74 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +4.74 Auxiliary materials for technological purposes · 3.98 Auxiliary material… technological purposesAuxiliary materials for technological purposes +3.98 Commercial expenses · 2.60 Commercial expenses +2.60 Other production expenses · 0.62 Other production expenses +0.62 Expenses for production preparation and development · 0 Expenses for… and developmentExpenses for production preparation and development +0 Other types of taxes · 0 Other types of taxes +0 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) · -2.94 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −2.94
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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” — 61.7; the smallest is “Returnable waste, by-products and co-products (deducted)” at -1.2. The gap between them is 49.7-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 57,78 24,28
Стоимость основного вида сырья 54,18 22,77
Стоимость других видов сырья и основных материалов 6,54 2,75
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -2,94 -1,24
Расходы на производство, включая коммерческие расходы 69,85 29,35
Вспомогательные материалы на технологические цели 3,98 1,67
Топливо и энергия, включая воду и пар на технологические цели 4,74 1,99
Расходы на подготовку и освоение производства 0,00 0,00
Расходы на содержание и эксплуатацию оборудования 6,20 2,61
Заработная плата с отчислениями на cоциальные нужды 25,93 10,89
Общехозяйственные (общезаводские) расходы 15,38 6,46
Общепроизводственные (цеховые) расходы 10,40 4,37
Прочие производственные расходы 0,62 0,26
Коммерческие расходы 2,60 1,09
Полная себестоимость единицы продукции 127,63 53,63
Фактическая прибыль, убыток (-) 9,64 4,05
Отпускная цена без НДС и других видов налогов 137,27 57,68
НДС 9,54 4,00
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 146,81 61,68
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 146,81 61,68
Оборот сферы обращения 91,19 38,32
Оборот посреднического звена 0,00 0,00
Торговая надбавка 79,33 33,33
Затраты по доставке и продаже товара 47,28 19,86
в том числе затраты организаций розничной торговли по доставке товара 4,15 1,74
Прибыль организаций розничной торговли 32,05 13,47
НДС, начисленный организациям розничной торговли 11,86 4,99
Розничная цена товара 238,00 100,00

How to read this table

Different rows describe specific cost components, such as raw materials and primary materials net of returnable waste. Comparing them shows the portion of the price allocated to material procurement versus the other thirty items presented. The relationship between values in rubles and percentages helps visually assess the cost structure

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Rosstat statistics on clothing price structures are available as a one-time snapshot without specific years. This information is relevant for analyzing pricing in the textile industry, studying the composition of retail value, and assessing the share of various material costs in the final product price

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