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Structure of retail price for shoes and half-shoes for children, 2013 edition

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

This cost breakdown details the components of retail prices for preschool children's boots and shoes. It contains 30 rows, each representing a specific expense or markup, from raw material costs to trade markups. Rows are categorized by expense items, providing amounts in rubles and their percentage share of the retail price to show the main cost drivers. The data is presented as a cross-section without a breakdown by period

shown 25 largest of 30

Retail price structure for children's boots: cost items in rubles and percentages

zero Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise · 903.1 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 +903.1 Selling price including VAT, excise and other taxes · 903.0 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +903.0 Selling price excluding VAT and other types of taxes · 820.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +820.9 Full cost of one unit of product · 696.8 Full cost of one unit of product +696.8 Turnover of the distribution sector · 416.9 Turnover of the distribution sector +416.9 Trade markup · 382.1 Trade markup +382.1 Production expenses, including commercial expenses · 349.8 Production… commercial expensesProduction expenses, including commercial expenses +349.8 Raw materials and basic materials excluding returnable waste, by-products and co-products · 347.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +347.0 Cost of main type of raw material · 299.2 Cost of main type of raw material +299.2 Wages including social security contributions · 147.1 Wages including… security contributionsWages including social security contributions +147.1 Actual profit, loss (-) · 124.0 Actual profit, loss (-) +124.0 General production (shop floor) expenses · 85.8 General production (shop floor) expenses +85.8 VAT · 82.1 VAT +82.1 General and administrative (plant-wide) expenses · 70.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +70.1 Cost of other types of raw materials and main materials · 48.2 Cost of other… and main materialsCost of other types of raw materials and main materials +48.2 Fuel and energy, including water and steam for technological purposes · 18.8 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +18.8 Auxiliary materials for technological purposes · 15.8 Auxiliary material… technological purposesAuxiliary materials for technological purposes +15.8 Commercial expenses · 4.96 Commercial expenses +4.96 Expenses for production preparation and development · 3.24 Expenses for… and developmentExpenses for production preparation and development +3.24 Expenses for maintenance and operation of equipment · 2.56 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +2.56 Other production expenses · 1.46 Other production expenses +1.46 Delivery charges of products (goods) to customers carried out by the enterprise · 0.12 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise +0.12 Other types of taxes · 0 Other types of taxes +0 Intermediary turnover · 0 Intermediary turnover +0 Returnable waste, by-products and co-products (deducted) · -0.40 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.40
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” — 68.4; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.03. The gap between them is 2,281-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 347,00 26,29
Стоимость основного вида сырья 299,18 22,67
Стоимость других видов сырья и основных материалов 48,22 3,65
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,40 -0,03
Расходы на производство, включая коммерческие расходы 349,84 26,50
Вспомогательные материалы на технологические цели 15,84 1,20
Топливо и энергия, включая воду и пар на технологические цели 18,79 1,42
Расходы на подготовку и освоение производства 3,24 0,25
Расходы на содержание и эксплуатацию оборудования 2,56 0,19
Заработная плата с отчислениями на cоциальные нужды 147,10 11,14
Общехозяйственные (общезаводские) расходы 70,13 5,31
Общепроизводственные (цеховые) расходы 85,76 6,50
Прочие производственные расходы 1,46 0,11
Коммерческие расходы 4,96 0,38
Полная себестоимость единицы продукции 696,84 52,79
Фактическая прибыль, убыток (-) 124,04 9,40
Отпускная цена без НДС и других видов налогов 820,88 62,19
НДС 82,08 6,22
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 902,96 68,41
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,12 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 903,08 68,42
Оборот сферы обращения 416,92 31,58
Оборот посреднического звена 0,00 0,00
Торговая надбавка 382,12 28,95
Затраты по доставке и продаже товара 232,51 17,62
в том числе затраты организаций розничной торговли по доставке товара 32,51 2,46
Прибыль организаций розничной торговли 149,61 11,33
НДС, начисленный организациям розничной торговли 34,80 2,63
Розничная цена товара 1 320,00 100,00

How to read this table

Rows differ by specific cost items, such as the cost of primary raw materials or other material expenses. Indicators should be compared by column: some show absolute values in rubles, while others show the percentage share of each item relative to the final price. This approach helps identify the portion of the product cost driven by raw materials versus other production and distribution factors

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The data is presented as a single cross-section without reference to specific years or months. This information is relevant for analyzing pricing within the children's footwear segment. The dataset is intended for economists, retailers, and market researchers to assess cost structures and understand price formation mechanisms for products for preschoolers