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Structure of retail price for whole drinking milk, 2013 edition

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

The 19.44 rubles representing the cost of raw and basic materials account for 47.41% of the retail milk price. Thirty rows detail all elements forming the cost of pasteurized milk with 2.5-3.2% fat, including primary raw materials, other materials, and markup. Each item is provided in rubles and as a percentage of the final price, allowing for an assessment of each component's contribution to the final shelf price

shown 25 largest of 30

Chart of the retail price structure for drinking milk, 2.5-3.2% fat, broken down by cost items

zero Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise · 33.5 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 +33.5 Selling price including VAT, excise and other taxes · 33.3 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +33.3 Selling price excluding VAT and other types of taxes · 30.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +30.6 Full cost of one unit of product · 29.5 Full cost of one unit of product +29.5 Raw materials and basic materials excluding returnable waste, by-products and co-products · 19.4 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +19.4 Cost of main type of raw material · 18.1 Cost of main type of raw material +18.1 Production expenses, including commercial expenses · 10.1 Production… commercial expensesProduction expenses, including commercial expenses +10.1 Turnover of the distribution sector · 7.55 Turnover of the distribution sector +7.55 Trade markup · 5.41 Trade markup +5.41 VAT · 2.67 VAT +2.67 Commercial expenses · 2.43 Commercial expenses +2.43 General and administrative (plant-wide) expenses · 1.56 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +1.56 Wages including social security contributions · 1.47 Wages including… security contributionsWages including social security contributions +1.47 Cost of other types of raw materials and main materials · 1.42 Cost of other… and main materialsCost of other types of raw materials and main materials +1.42 Fuel and energy, including water and steam for technological purposes · 1.30 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +1.30 Intermediary turnover · 1.28 Intermediary turnover +1.28 Auxiliary materials for technological purposes · 1.20 Auxiliary material… technological purposesAuxiliary materials for technological purposes +1.20 Actual profit, loss (-) · 1.11 Actual profit, loss (-) +1.11 General production (shop floor) expenses · 1.08 General production (shop floor) expenses +1.08 Expenses for maintenance and operation of equipment · 0.60 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +0.60 Other production expenses · 0.39 Other production expenses +0.39 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.17 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.17 Expenses for production preparation and development · 0.03 Expenses for… and developmentExpenses for production preparation and development +0.03 Other types of taxes · 0 Other types of taxes +0 Returnable waste, by-products and co-products (deducted) · -0.03 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.03
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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 for products (goods) to customers carried out by the processing enterprise” leads the table with 81.6, “Returnable waste, by-products and co-products (deducted)” closes it with -0.07. The gap between them is 1,166-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 19,44 47,41
Стоимость основного вида сырья 18,05 44,02
Стоимость других видов сырья и основных материалов 1,42 3,46
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,03 -0,07
Расходы на производство, включая коммерческие расходы 10,06 24,54
Вспомогательные материалы на технологические цели 1,20 2,93
Топливо и энергия, включая воду и пар на технологические цели 1,30 3,17
Расходы на подготовку и освоение производства 0,03 0,07
Расходы на содержание и эксплуатацию оборудования 0,60 1,46
Заработная плата с отчислениями на cоциальные нужды 1,47 3,59
Общехозяйственные (общезаводские) расходы 1,56 3,80
Общепроизводственные (цеховые) расходы 1,08 2,64
Прочие производственные расходы 0,39 0,95
Коммерческие расходы 2,43 5,93
Полная себестоимость единицы продукции 29,50 71,95
Фактическая прибыль, убыток (-) 1,11 2,71
Отпускная цена без НДС и других видов налогов 30,61 74,66
НДС 2,67 6,51
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 33,28 81,17
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,17 0,42
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 33,45 81,59
Оборот сферы обращения 7,55 18,41
Оборот посреднического звена 1,28 3,12
Торговая надбавка 5,41 13,20
Затраты по доставке и продаже товара 3,26 7,95
в том числе затраты организаций розничной торговли по доставке товара 0,27 0,66
Прибыль организаций розничной торговли 2,15 5,25
НДС, начисленный организациям розничной торговли 0,86 2,09
Розничная цена товара 41,00 100,00

How to read this table

The row breakdown shows the share of costs attributed to raw materials versus taxes, logistics, or enterprise profit. Both absolute values in rubles and the share of each item in the total retail price can be compared. Different rows reflect stages of cost formation, making it easy to track which expenses form the price base and which represent a minor part of the production and sales cost structure for pasteurized milk

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

Data is presented as a single snapshot without a periodic breakdown. The materials will be useful for economists, food market analysts, and anyone interested in the pricing of staple foods. Information was prepared by Rosstat based on data on the structure of cost of goods sold and retail markups