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Structure of retail price for children's T-shirt, 2014 edition

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

This cost structure illustrates the components of the final retail price of a children's t-shirt. The list includes thirty price elements, such as the cost of primary raw materials, other materials, and miscellaneous expenses. Each item specifies an amount in rubles and its percentage share of the total cost. For example, raw materials and primary materials, excluding returnable waste, account for 51.24 rubles or 18.98 percent of the retail price

shown 25 largest of 30
zero Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise · 170.9 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 +170.9 Selling price including VAT, excise and other taxes · 170.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +170.8 Selling price excluding VAT and other types of taxes · 156.2 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +156.2 Full cost of one unit of product · 142.7 Full cost of one unit of product +142.7 Turnover of the distribution sector · 99.2 Turnover of the distribution sector +99.2 Production expenses, including commercial expenses · 91.4 Production… commercial expensesProduction expenses, including commercial expenses +91.4 Trade markup · 87.6 Trade markup +87.6 Raw materials and basic materials excluding returnable waste, by-products and co-products · 51.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +51.2 Cost of main type of raw material · 48.0 Cost of main type of raw material +48.0 Wages including social security contributions · 27.5 Wages including… security contributionsWages including social security contributions +27.5 General production (shop floor) expenses · 20.6 General production (shop floor) expenses +20.6 General and administrative (plant-wide) expenses · 15.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +15.4 VAT · 14.6 VAT +14.6 Actual profit, loss (-) · 13.5 Actual profit, loss (-) +13.5 Commercial expenses · 7.88 Commercial expenses +7.88 Expenses for maintenance and operation of equipment · 7.41 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +7.41 Fuel and energy, including water and steam for technological purposes · 6.67 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +6.67 Auxiliary materials for technological purposes · 4.95 Auxiliary material… technological purposesAuxiliary materials for technological purposes +4.95 Cost of other types of raw materials and main materials · 4.86 Cost of other… and main materialsCost of other types of raw materials and main materials +4.86 Other production expenses · 1.00 Other production expenses +1.00 Other types of taxes · 0.09 Other types of taxes +0.09 Delivery charges of products (goods) to customers carried out by the enterprise · 0.05 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise +0.05 Expenses for production preparation and development · 0 Expenses for… and developmentExpenses for production preparation and development +0 Intermediary turnover · 0 Intermediary turnover +0 Returnable waste, by-products and co-products (deducted) · -1.60 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −1.60
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” — 63.3; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.59. The gap between them is 107-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 51,24 18,98
Стоимость основного вида сырья 47,98 17,77
Стоимость других видов сырья и основных материалов 4,86 1,80
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -1,60 -0,59
Расходы на производство, включая коммерческие расходы 91,42 33,86
Вспомогательные материалы на технологические цели 4,95 1,83
Топливо и энергия, включая воду и пар на технологические цели 6,67 2,47
Расходы на подготовку и освоение производства 0,00 0,00
Расходы на содержание и эксплуатацию оборудования 7,41 2,74
Заработная плата с отчислениями на cоциальные нужды 27,49 10,18
Общехозяйственные (общезаводские) расходы 15,43 5,72
Общепроизводственные (цеховые) расходы 20,59 7,63
Прочие производственные расходы 1,00 0,37
Коммерческие расходы 7,88 2,92
Полная себестоимость единицы продукции 142,66 52,84
Фактическая прибыль, убыток (-) 13,49 5,00
Отпускная цена без НДС и других видов налогов 156,15 57,84
НДС 14,56 5,39
Другие виды налогов 0,09 0,03
Отпускная цена с НДС, акцизом и другими налогами 170,80 63,26
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,05 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 170,85 63,28
Оборот сферы обращения 99,15 36,72
Оборот посреднического звена 0,00 0,00
Торговая надбавка 87,62 32,45
Затраты по доставке и продаже товара 52,71 19,52
в том числе затраты организаций розничной торговли по доставке товара 5,04 1,87
Прибыль организаций розничной торговли 34,91 12,93
НДС, начисленный организациям розничной торговли 11,53 4,27
Розничная цена товара 270,00 100,00

How to read this table

The rows are categorized by cost type, allowing for a comparison of the weight of each item within the total product price. This shows the proportion of the budget allocated to raw material procurement versus production and logistics. The distinction between primary raw materials and other materials helps assess the complexity of the product's composition. Comparing percentage shares identifies the most costly stage of t-shirt production

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The data provides a snapshot of costs without reference to specific time periods. The information is current as of the time of the study and shows the present distribution of expenditures. This cost breakdown by item is useful for economists, retailers, and consumer market analysts

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