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Structure of retail price for men's dress shirt, 2013 edition

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

The cost structure reveals the specific components forming the price of a men's shirt made of cotton or blended fabrics. The table contains thirty rows describing various cost components, from raw materials and primary materials to other expenses. Data are presented in rubles and percentages, allowing for an assessment of each item's weight in the final product price

shown 25 largest of 30

Breakdown of the retail price of a men's shirt: cost and percentage share of components

Selling price… excise and other taxesSelling price including VAT, excise and other taxes 563.4 Selling price… out by the enterpriseSelling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise 563.4 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 486.7 Full cost of one unit of product 387.0 Turnover of the distribution sector 338.6 Trade markup 307.4 Production… commercial expensesProduction expenses, including commercial expenses 233.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 153.8 Cost of main type of raw material 133.4 Wages including… security contributionsWages including social security contributions 108.3 Actual profit, loss (-) 99.7 VAT 76.7 General production (shop floor) expenses 61.0 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 24.5 Cost of other… and main materialsCost of other types of raw materials and main materials 20.4 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 14.5 Commercial expenses 13.5 Other production expenses 8.31 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.36 Expenses for… and developmentExpenses for production preparation and development 1.12 Auxiliary material… technological purposesAuxiliary materials for technological purposes 0.61 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0 Other types of taxes 0 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0 Intermediary turnover 0
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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” — 62.5; the smallest is “Intermediary turnover” at 0.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 153,82 17,05
Стоимость основного вида сырья 133,44 14,79
Стоимость других видов сырья и основных материалов 20,38 2,26
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,00 0,00
Расходы на производство, включая коммерческие расходы 233,20 25,86
Вспомогательные материалы на технологические цели 0,61 0,07
Топливо и энергия, включая воду и пар на технологические цели 14,50 1,61
Расходы на подготовку и освоение производства 1,12 0,12
Расходы на содержание и эксплуатацию оборудования 1,36 0,15
Заработная плата с отчислениями на cоциальные нужды 108,31 12,01
Общехозяйственные (общезаводские) расходы 24,49 2,73
Общепроизводственные (цеховые) расходы 61,02 6,76
Прочие производственные расходы 8,31 0,92
Коммерческие расходы 13,48 1,49
Полная себестоимость единицы продукции 387,02 42,91
Фактическая прибыль, убыток (-) 99,66 11,05
Отпускная цена без НДС и других видов налогов 486,68 53,96
НДС 76,71 8,50
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 563,39 62,46
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,00 0,00
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 563,39 62,46
Оборот сферы обращения 338,61 37,54
Оборот посреднического звена 0,00 0,00
Торговая надбавка 307,39 34,08
Затраты по доставке и продаже товара 188,49 20,90
в том числе затраты организаций розничной торговли по доставке товара 22,27 2,47
Прибыль организаций розничной торговли 118,90 13,18
НДС, начисленный организациям розничной торговли 31,22 3,46
Розничная цена товара 902,00 100,00

How to read this table

The rows are categorized by cost type, distinguishing between the cost of primary raw materials and other types of materials. Comparing these indicators shows the share of raw material components versus other components in the price. The total for raw materials is 153.82 rubles, representing 17.05 percent of the total product cost

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot without a specific time period. This information is relevant for analyzing pricing in the garment industry and understanding the cost calculation of finished apparel. Rosstat data provides a detailed breakdown by cost elements