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Structure of retail price for sour cream (15–20% fat content), 2013 edition

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

The composition of the product price can be understood from this breakdown of costs for 15-20 percent fat sour cream. The list includes thirty rows detailing the cost of primary raw materials, other material costs, and other elements. Each indicator is provided in rubles and as a percentage of the total price, allowing for an assessment of the weight of each expense item. The data is presented as a single snapshot without reference to specific years

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 · 118.9 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 +118.9 Selling price including VAT, excise and other taxes · 118.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +118.6 Selling price excluding VAT and other types of taxes · 108.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +108.1 Full cost of one unit of product · 101.6 Full cost of one unit of product +101.6 Cost of main type of raw material · 87.2 Cost of main type of raw material +87.2 Raw materials and basic materials excluding returnable waste, by-products and co-products · 65.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +65.1 Production expenses, including commercial expenses · 36.4 Production… commercial expensesProduction expenses, including commercial expenses +36.4 Turnover of the distribution sector · 25.4 Turnover of the distribution sector +25.4 Trade markup · 21.9 Trade markup +21.9 VAT · 10.5 VAT +10.5 Commercial expenses · 8.69 Commercial expenses +8.69 Actual profit, loss (-) · 6.53 Actual profit, loss (-) +6.53 General and administrative (plant-wide) expenses · 5.55 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +5.55 Auxiliary materials for technological purposes · 5.39 Auxiliary material… technological purposesAuxiliary materials for technological purposes +5.39 Wages including social security contributions · 5.20 Wages including… security contributionsWages including social security contributions +5.20 Fuel and energy, including water and steam for technological purposes · 3.81 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +3.81 General production (shop floor) expenses · 3.38 General production (shop floor) expenses +3.38 Cost of other types of raw materials and main materials · 2.92 Cost of other… and main materialsCost of other types of raw materials and main materials +2.92 Other production expenses · 2.26 Other production expenses +2.26 Expenses for maintenance and operation of equipment · 1.95 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +1.95 Intermediary turnover · 0.36 Intermediary turnover +0.36 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.32 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.32 Expenses for production preparation and development · 0.21 Expenses for… and developmentExpenses for production preparation and development +0.21 Other types of taxes · 0 Other types of taxes +0 Returnable waste, by-products and co-products (deducted) · -25.0 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −25.0
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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 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 82.4, “Returnable waste, by-products and co-products (deducted)” closes it with -17.3. The gap between them is 4.8-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 65,11 45,12
Стоимость основного вида сырья 87,16 60,40
Стоимость других видов сырья и основных материалов 2,92 2,02
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -24,97 -17,30
Расходы на производство, включая коммерческие расходы 36,44 25,25
Вспомогательные материалы на технологические цели 5,39 3,74
Топливо и энергия, включая воду и пар на технологические цели 3,81 2,64
Расходы на подготовку и освоение производства 0,21 0,15
Расходы на содержание и эксплуатацию оборудования 1,95 1,35
Заработная плата с отчислениями на cоциальные нужды 5,20 3,60
Общехозяйственные (общезаводские) расходы 5,55 3,84
Общепроизводственные (цеховые) расходы 3,38 2,34
Прочие производственные расходы 2,26 1,57
Коммерческие расходы 8,69 6,02
Полная себестоимость единицы продукции 101,55 70,37
Фактическая прибыль, убыток (-) 6,53 4,53
Отпускная цена без НДС и других видов налогов 108,08 74,90
НДС 10,48 7,26
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 118,56 82,16
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,32 0,22
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 118,88 82,38
Оборот сферы обращения 25,42 17,62
Оборот посреднического звена 0,36 0,26
Торговая надбавка 21,94 15,20
Затраты по доставке и продаже товара 12,61 8,74
в том числе затраты организаций розничной торговли по доставке товара 0,84 0,58
Прибыль организаций розничной торговли 9,33 6,46
НДС, начисленный организациям розничной торговли 3,12 2,16
Розничная цена товара 144,30 100,00

How to read this table

The rows are categorized by cost type, including the cost of the primary raw material and expenses for other main materials net of returnable waste. Comparing value and percentage figures shows the portion of the price allocated to production versus other needs. This allows for a comparison of each component's contribution to the final retail price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

Price structure data is relevant for analyzing the production costs of dairy products. Information is presented in rubles and as shares of the total value. Rosstat data is useful for economists, food industry specialists, and those monitoring inflation processes in the food segment

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