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Structure of retail price for bread and bakery products, millet bread, 2013 edition

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

The cost breakdown of bread and buns made from highest grade wheat flour can be seen by examining the cost distribution. All price components, including the cost of raw materials, other materials, and other expenses, are broken down into thirty rows. The information is presented as a snapshot, where for each item the amount in rubles and its share as a percentage of the total cost are indicated

shown 25 largest of 30
zero Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise · 47.0 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 +47.0 Selling price including VAT, excise and other taxes · 46.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +46.6 Selling price excluding VAT and other types of taxes · 42.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +42.5 Full cost of one unit of product · 36.8 Full cost of one unit of product +36.8 Production expenses, including commercial expenses · 23.4 Production… commercial expensesProduction expenses, including commercial expenses +23.4 Raw materials and basic materials excluding returnable waste, by-products and co-products · 13.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +13.5 Cost of main type of raw material · 10.4 Cost of main type of raw material +10.4 Turnover of the distribution sector · 9.17 Turnover of the distribution sector +9.17 Trade markup · 7.92 Trade markup +7.92 Wages including social security contributions · 5.70 Wages including… security contributionsWages including social security contributions +5.70 Actual profit, loss (-) · 5.67 Actual profit, loss (-) +5.67 General production (shop floor) expenses · 5.50 General production (shop floor) expenses +5.50 Commercial expenses · 4.91 Commercial expenses +4.91 VAT · 4.08 VAT +4.08 Cost of other types of raw materials and main materials · 3.02 Cost of other… and main materialsCost of other types of raw materials and main materials +3.02 General and administrative (plant-wide) expenses · 3.00 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +3.00 Fuel and energy, including water and steam for technological purposes · 1.90 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +1.90 Expenses for maintenance and operation of equipment · 1.10 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +1.10 Other production expenses · 0.94 Other production expenses +0.94 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.44 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.44 Auxiliary materials for technological purposes · 0.32 Auxiliary material… technological purposesAuxiliary materials for technological purposes +0.32 Expenses for production preparation and development · 0.02 Expenses for… and developmentExpenses for production preparation and development +0.02 Other types of taxes · 0 Other types of taxes +0 Intermediary turnover · 0 Intermediary turnover +0 Returnable waste, by-products and co-products (deducted) · -0.01 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.01
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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, including delivery charges for products (goods) to customers carried out by the processing enterprise” — 83.7; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.02. The gap between them is 4,184-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 13,45 23,93
Стоимость основного вида сырья 10,44 18,58
Стоимость других видов сырья и основных материалов 3,02 5,37
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,01 -0,02
Расходы на производство, включая коммерческие расходы 23,39 41,62
Вспомогательные материалы на технологические цели 0,32 0,57
Топливо и энергия, включая воду и пар на технологические цели 1,90 3,38
Расходы на подготовку и освоение производства 0,02 0,04
Расходы на содержание и эксплуатацию оборудования 1,10 1,96
Заработная плата с отчислениями на cоциальные нужды 5,70 10,13
Общехозяйственные (общезаводские) расходы 3,00 5,34
Общепроизводственные (цеховые) расходы 5,50 9,79
Прочие производственные расходы 0,94 1,67
Коммерческие расходы 4,91 8,74
Полная себестоимость единицы продукции 36,84 65,55
Фактическая прибыль, убыток (-) 5,67 10,09
Отпускная цена без НДС и других видов налогов 42,51 75,64
НДС 4,08 7,26
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 46,59 82,90
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,44 0,78
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 47,03 83,68
Оборот сферы обращения 9,17 16,32
Оборот посреднического звена 0,00 0,00
Торговая надбавка 7,92 14,09
Затраты по доставке и продаже товара 4,70 8,36
в том числе затраты организаций розничной торговли по доставке товара 0,36 0,64
Прибыль организаций розничной торговли 3,22 5,73
НДС, начисленный организациям розничной торговли 1,25 2,23
Розничная цена товара 56,20 100,00

How to read this table

Table rows categorize costs to show the portion of the price allocated to raw materials versus other materials. Comparing ruble values and percentage shares helps assess the weight of each element in the final price. For example, one can see the share of raw materials or auxiliary materials compared to the total volume

The same indicator in other breakdowns (8)

More in the section Prices, inflation»

Period and application

A static snapshot without reference to years or months allows for an analysis of the cost structure at a specific point in time. Information is presented in columns showing monetary values and percentages. This data is useful for analyzing pricing in the food industry and understanding the cost structure of wheat flour products

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