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Structure of retail price for butter, 2013 edition

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

Thirty cost components make up the final retail price of butter, and this table shows the contribution of each. The rows detail all costs, from raw material costs to transport expenses and profit, while the columns provide values in rubles and the percentage share of each item. Raw materials, net of returnable waste, amount to 189.09 rubles, representing 57.01 percent of the total price, allowing for an accurate assessment of production costs and markups at each stage of distribution

shown 25 largest of 30
zero Cost of main type of raw material · 275.8 Cost of main type of raw material +275.8 Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise · 271.4 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 +271.4 Selling price including VAT, excise and other taxes · 271.2 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +271.2 Selling price excluding VAT and other types of taxes · 247.7 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +247.7 Full cost of one unit of product · 241.5 Full cost of one unit of product +241.5 Raw materials and basic materials excluding returnable waste, by-products and co-products · 189.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +189.1 Turnover of the distribution sector · 60.4 Turnover of the distribution sector +60.4 Production expenses, including commercial expenses · 52.5 Production… commercial expensesProduction expenses, including commercial expenses +52.5 Trade markup · 49.1 Trade markup +49.1 VAT · 23.5 VAT +23.5 General and administrative (plant-wide) expenses · 9.35 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +9.35 Wages including social security contributions · 8.95 Wages including… security contributionsWages including social security contributions +8.95 Commercial expenses · 8.49 Commercial expenses +8.49 Fuel and energy, including water and steam for technological purposes · 7.30 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +7.30 General production (shop floor) expenses · 7.03 General production (shop floor) expenses +7.03 Actual profit, loss (-) · 6.17 Actual profit, loss (-) +6.17 Cost of other types of raw materials and main materials · 5.92 Cost of other… and main materialsCost of other types of raw materials and main materials +5.92 Auxiliary materials for technological purposes · 4.39 Auxiliary material… technological purposesAuxiliary materials for technological purposes +4.39 Intermediary turnover · 3.95 Intermediary turnover +3.95 Expenses for maintenance and operation of equipment · 3.67 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +3.67 Other production expenses · 3.02 Other production expenses +3.02 Expenses for production preparation and development · 0.25 Expenses for… and developmentExpenses for production preparation and development +0.25 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.11 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.11 Other types of taxes · 0 Other types of taxes +0 Returnable waste, by-products and co-products (deducted) · -92.6 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −92.6
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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 60 values in total.

The largest value belongs to “Cost of main type of raw material” — 83.2; the smallest is “Returnable waste, by-products and co-products (deducted)” at -27.9.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 189,09 57,01
Стоимость основного вида сырья 275,81 83,15
Стоимость других видов сырья и основных материалов 5,92 1,78
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -92,64 -27,92
Расходы на производство, включая коммерческие расходы 52,45 15,81
Вспомогательные материалы на технологические цели 4,39 1,32
Топливо и энергия, включая воду и пар на технологические цели 7,30 2,20
Расходы на подготовку и освоение производства 0,25 0,08
Расходы на содержание и эксплуатацию оборудования 3,67 1,11
Заработная плата с отчислениями на cоциальные нужды 8,95 2,70
Общехозяйственные (общезаводские) расходы 9,35 2,81
Общепроизводственные (цеховые) расходы 7,03 2,12
Прочие производственные расходы 3,02 0,91
Коммерческие расходы 8,49 2,56
Полная себестоимость единицы продукции 241,54 72,82
Фактическая прибыль, убыток (-) 6,17 1,86
Отпускная цена без НДС и других видов налогов 247,71 74,68
НДС 23,53 7,10
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 271,24 81,78
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,11 0,03
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 271,35 81,81
Оборот сферы обращения 60,35 18,19
Оборот посреднического звена 3,95 1,19
Торговая надбавка 49,10 14,80
Затраты по доставке и продаже товара 28,21 8,50
в том числе затраты организаций розничной торговли по доставке товара 2,01 0,61
Прибыль организаций розничной торговли 20,89 6,30
НДС, начисленный организациям розничной торговли 7,30 2,20
Розничная цена товара 331,70 100,00

How to read this table

The differences between rows lie in the nature of the costs incurred by the manufacturer and the retailer. By comparing the figures in rubles and percentages, one can see how significantly raw material costs influence the final price compared to other components, such as other material types or ancillary production costs. This data helps identify the pricing structure and determine what portion of the product's value is attributed to raw materials versus other components that form the final consumer price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot, relevant for analyzing the current cost structure of butter production and sales. These materials are useful for economists, analysts, and anyone studying food market pricing. Data is updated as Rosstat conducts statistical surveys, ensuring up-to-date information on the proportional distribution of expenses within the retail price structure of this dairy product

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