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Structure of retail price for children's T-shirt, 2013 edition

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

The cost of a children's T-shirt can be determined through a detailed price breakdown. All components are distributed across thirty rows: the cost of primary raw materials, other materials, and total production costs. The data is presented as a snapshot, with each expense item specified in rubles and as a percentage of the total price, illustrating the contribution of each element to the final retail price for the consumer

shown 25 largest of 30

Retail price structure for a children's T-shirt in rubles and percent of total cost

zero Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise · 162.3 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 +162.3 Selling price including VAT, excise and other taxes · 162.2 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +162.2 Selling price excluding VAT and other types of taxes · 148.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +148.6 Full cost of one unit of product · 135.6 Full cost of one unit of product +135.6 Turnover of the distribution sector · 92.7 Turnover of the distribution sector +92.7 Production expenses, including commercial expenses · 86.0 Production… commercial expensesProduction expenses, including commercial expenses +86.0 Trade markup · 84.3 Trade markup +84.3 Raw materials and basic materials excluding returnable waste, by-products and co-products · 49.6 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +49.6 Cost of main type of raw material · 45.8 Cost of main type of raw material +45.8 Wages including social security contributions · 26.4 Wages including… security contributionsWages including social security contributions +26.4 General and administrative (plant-wide) expenses · 19.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +19.1 General production (shop floor) expenses · 14.0 General production (shop floor) expenses +14.0 VAT · 13.0 VAT +13.0 Actual profit, loss (-) · 13.0 Actual profit, loss (-) +13.0 Expenses for maintenance and operation of equipment · 7.85 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +7.85 Fuel and energy, including water and steam for technological purposes · 5.97 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +5.97 Commercial expenses · 5.88 Commercial expenses +5.88 Cost of other types of raw materials and main materials · 5.61 Cost of other… and main materialsCost of other types of raw materials and main materials +5.61 Auxiliary materials for technological purposes · 5.36 Auxiliary material… technological purposesAuxiliary materials for technological purposes +5.36 Other production expenses · 1.35 Other production expenses +1.35 Other types of taxes · 0.67 Other types of taxes +0.67 Expenses for production preparation and development · 0.08 Expenses for… and developmentExpenses for production preparation and development +0.08 Delivery charges of products (goods) to customers carried out by the enterprise · 0.02 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise +0.02 Intermediary turnover · 0 Intermediary turnover +0 Returnable waste, by-products and co-products (deducted) · -1.82 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −1.82
how it will look

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Set in numbers

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

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 63.6, “Returnable waste, by-products and co-products (deducted)” closes it with -0.71. The gap between them is 89.6-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 49,56 19,44
Стоимость основного вида сырья 45,77 17,95
Стоимость других видов сырья и основных материалов 5,61 2,20
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -1,82 -0,71
Расходы на производство, включая коммерческие расходы 86,02 33,73
Вспомогательные материалы на технологические цели 5,36 2,10
Топливо и энергия, включая воду и пар на технологические цели 5,97 2,34
Расходы на подготовку и освоение производства 0,08 0,03
Расходы на содержание и эксплуатацию оборудования 7,85 3,08
Заработная плата с отчислениями на cоциальные нужды 26,40 10,35
Общехозяйственные (общезаводские) расходы 19,09 7,49
Общепроизводственные (цеховые) расходы 14,04 5,51
Прочие производственные расходы 1,35 0,53
Коммерческие расходы 5,88 2,30
Полная себестоимость единицы продукции 135,58 53,17
Фактическая прибыль, убыток (-) 12,98 5,09
Отпускная цена без НДС и других видов налогов 148,56 58,26
НДС 13,01 5,10
Другие виды налогов 0,67 0,26
Отпускная цена с НДС, акцизом и другими налогами 162,24 63,62
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,02 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 162,26 63,63
Оборот сферы обращения 92,74 36,37
Оборот посреднического звена 0,00 0,00
Торговая надбавка 84,34 33,07
Затраты по доставке и продаже товара 50,42 19,77
в том числе затраты организаций розничной торговли по доставке товара 6,70 2,63
Прибыль организаций розничной торговли 33,92 13,30
НДС, начисленный организациям розничной торговли 8,40 3,30
Розничная цена товара 255,00 100,00

How to read this table

The table rows allow for comparing the share of various materials and production factors in the final product cost. It shows the specific ruble amount and percentage of the final price accounted for by primary raw materials or other components. This helps determine the portion of the retail price allocated to material procurement versus other components, such as labor costs, overhead, and retail markup, based on their weight in the total sum

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Data is presented in rubles and as a percentage of the total cost. This information is relevant for analyzing pricing in the textile industry and retail trade. Data is updated according to Rosstat's scheduled timelines, allowing the indicators to be used for assessing current cost structures