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Structure of the retail price of ordinary vodka

· snapshot · rows: 31 · periods: 2 · section: Prices, inflation

Components of the cost of a bottle of standard quality vodka 40% and above. The table contains 31 rows covering all stages: from the cost of primary raw materials to taxes and trade markups. Each item includes values in rubles and their percentage share of the total price, allowing for an assessment of the weight of each expense item in the final product structure

shown 25 largest of 31
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 296.0 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 295.9 Excise tax 159.9 Turnover of the distribution sector 116.2 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 92.6 Full cost of one unit of product 73.5 VAT 43.3 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 37.8 Production… commercial expensesProduction expenses, including commercial expenses 35.7 Intermediary turnover 27.0 Cost of other… and main materialsCost of other types of raw materials and main materials 19.3 Actual profit, loss (-) 19.1 Cost of main type of raw material 18.5 Commercial expenses 8.14 Auxiliary material… technological purposesAuxiliary materials for technological purposes 7.39 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.17 General production (shop floor) expenses 4.26 Wages including… security contributionsWages including social security contributions 3.95 Other production expenses 2.79 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.00 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 0.84 Expenses for… and developmentExpenses for production preparation and development 0.13 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.08 Other types of taxes 0.05 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0
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Set in numbers

31 series, arranged across 2 breakdowns rather than over time. 62 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” — 71.8; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.

All table numbers are series: 31
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 37,84 9,18
Стоимость основного вида сырья 18,54 4,50
Стоимость других видов сырья и основных материалов 19,30 4,68
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,00 0,00
Расходы на производство, включая коммерческие расходы 35,67 8,65
Вспомогательные материалы на технологические цели 7,39 1,79
Топливо и энергия, включая воду и пар на технологические цели 1,00 0,24
Расходы на подготовку и освоение производства 0,13 0,03
Расходы на содержание и эксплуатацию оборудования 0,84 0,20
Заработная плата с отчислениями на cоциальные нужды 3,95 0,96
Общехозяйственные (общезаводские) расходы 7,17 1,74
Общепроизводственные (цеховые) расходы 4,26 1,04
Прочие производственные расходы 2,79 0,68
Коммерческие расходы 8,14 1,97
Полная себестоимость единицы продукции 73,51 17,83
Фактическая прибыль, убыток (-) 19,09 4,63
Отпускная цена без НДС и других видов налогов 92,60 22,46
НДС 43,34 10,51
Акциз 159,91 38,80
Другие виды налогов 0,05 0,01
Отпускная цена с НДС, акцизом и другими налогами 295,90 71,78
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,08 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 295,98 71,80
Оборот сферы обращения 116,22 28,20
Оборот посреднического звена 27,04 6,56
Торговая надбавка 74,88 18,17
Затраты по доставке и продаже товара 42,50 10,31
в том числе затраты организаций розничной торговли по доставке товара 2,58 0,63
Прибыль организаций розничной торговли 32,38 7,86
НДС, начисленный организациям розничной торговли 14,30 3,47
Розничная цена товара 412,20 100,00

How to read this table

The rows are categorized by cost type: primary materials, raw material costs, other components, and additional expenses. Comparing these indicators shows the portion of the price allocated to ingredients versus production or logistics. The breakdown into ruble values and percentages helps visualize the actual volume of costs and their relative significance

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

Pricing analysis in the alcohol sector is based on this single-period snapshot, which is not tied to specific years. Information on cost composition assists economists, retailers, and manufacturers in studying how market prices for spirits are formed under current conditions, based solely on official Rosstat data without additional assumptions or calculations

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