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Structure of retail price for boiled sausage of the highest grade, 2013 edition

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

This price structure details the cost components of highest grade cooked sausage. The table contains thirty rows, each describing a specific cost item, ranging from primary raw materials to other materials. The data covers the components forming the final price, where raw materials and primary materials account for 135.58 rubles or 45.5 percent of the total cost

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 · 230.0 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 +230.0 Selling price including VAT, excise and other taxes · 229.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +229.6 Selling price excluding VAT and other types of taxes · 209.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +209.5 Full cost of one unit of product · 188.6 Full cost of one unit of product +188.6 Raw materials and basic materials excluding returnable waste, by-products and co-products · 135.6 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +135.6 Cost of main type of raw material · 118.7 Cost of main type of raw material +118.7 Turnover of the distribution sector · 68.0 Turnover of the distribution sector +68.0 Production expenses, including commercial expenses · 53.0 Production… commercial expensesProduction expenses, including commercial expenses +53.0 Trade markup · 49.5 Trade markup +49.5 Actual profit, loss (-) · 20.9 Actual profit, loss (-) +20.9 VAT · 20.0 VAT +20.0 Cost of other types of raw materials and main materials · 17.2 Cost of other… and main materialsCost of other types of raw materials and main materials +17.2 Commercial expenses · 15.1 Commercial expenses +15.1 Intermediary turnover · 11.9 Intermediary turnover +11.9 General and administrative (plant-wide) expenses · 10.3 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +10.3 Wages including social security contributions · 9.05 Wages including… security contributionsWages including social security contributions +9.05 General production (shop floor) expenses · 6.96 General production (shop floor) expenses +6.96 Fuel and energy, including water and steam for technological purposes · 3.96 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +3.96 Other production expenses · 2.51 Other production expenses +2.51 Auxiliary materials for technological purposes · 2.49 Auxiliary material… technological purposesAuxiliary materials for technological purposes +2.49 Expenses for maintenance and operation of equipment · 2.48 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +2.48 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.41 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.41 Expenses for production preparation and development · 0.19 Expenses for… and developmentExpenses for production preparation and development +0.19 Other types of taxes · 0.11 Other types of taxes +0.11 Returnable waste, by-products and co-products (deducted) · -0.31 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.31
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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 for products (goods) to customers carried out by the processing enterprise” — 77.2; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.1. The gap between them is 772-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 135,58 45,50
Стоимость основного вида сырья 118,71 39,84
Стоимость других видов сырья и основных материалов 17,18 5,76
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,31 -0,10
Расходы на производство, включая коммерческие расходы 53,04 17,80
Вспомогательные материалы на технологические цели 2,49 0,84
Топливо и энергия, включая воду и пар на технологические цели 3,96 1,33
Расходы на подготовку и освоение производства 0,19 0,06
Расходы на содержание и эксплуатацию оборудования 2,48 0,83
Заработная плата с отчислениями на cоциальные нужды 9,05 3,04
Общехозяйственные (общезаводские) расходы 10,34 3,47
Общепроизводственные (цеховые) расходы 6,96 2,34
Прочие производственные расходы 2,51 0,84
Коммерческие расходы 15,06 5,05
Полная себестоимость единицы продукции 188,62 63,30
Фактическая прибыль, убыток (-) 20,86 7,00
Отпускная цена без НДС и других видов налогов 209,48 70,30
НДС 19,97 6,70
Другие виды налогов 0,11 0,03
Отпускная цена с НДС, акцизом и другими налогами 229,56 77,03
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,41 0,14
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 229,97 77,17
Оборот сферы обращения 68,03 22,83
Оборот посреднического звена 11,94 4,01
Торговая надбавка 49,46 16,60
Затраты по доставке и продаже товара 29,28 9,83
в том числе затраты организаций розничной торговли по доставке товара 1,43 0,48
Прибыль организаций розничной торговли 20,18 6,77
НДС, начисленный организациям розничной торговли 6,63 2,22
Розничная цена товара 298,00 100,00

How to read this table

The table rows break down costs into components, allowing for a comparison between the contribution of primary raw materials and other types of materials. Data is presented in two columns: absolute cost per item in rubles and its share of the total price in percent. This facilitates understanding the proportion of expenses allocated to product procurement versus other production and trade costs

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

This data is relevant for analyzing pricing in the meat industry. The information is presented as a cross-sectional snapshot without time-series dynamics, allowing for an assessment of the current cost structure. The data is useful for food industry specialists, economists, and those studying the structure of consumer food prices

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