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Structure of retail price for boneless beef, 2014 edition

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

The retail price composition shows how the cost of boneless beef is formed in stores. The list contains thirty rows, each describing a separate cost element, including the cost of the primary raw material and other materials. Data are presented in rubles and as a percentage of the total price. The largest component, raw materials and main supplies excluding returnable waste, amounts to 215.07 rubles, or 55.15 percent of the price

shown 25 largest of 30

Composition of the retail price for boneless beef in rubles and percent

zero Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise · 301.1 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 +301.1 Selling price including VAT, excise and other taxes · 300.7 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +300.7 Selling price excluding VAT and other types of taxes · 275.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +275.9 Full cost of one unit of product · 256.4 Full cost of one unit of product +256.4 Raw materials and basic materials excluding returnable waste, by-products and co-products · 215.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +215.1 Cost of main type of raw material · 212.8 Cost of main type of raw material +212.8 Turnover of the distribution sector · 88.8 Turnover of the distribution sector +88.8 Trade markup · 65.5 Trade markup +65.5 Production expenses, including commercial expenses · 41.4 Production… commercial expensesProduction expenses, including commercial expenses +41.4 VAT · 24.7 VAT +24.7 Wages including social security contributions · 19.6 Wages including… security contributionsWages including social security contributions +19.6 Actual profit, loss (-) · 19.4 Actual profit, loss (-) +19.4 Intermediary turnover · 14.7 Intermediary turnover +14.7 General and administrative (plant-wide) expenses · 4.50 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +4.50 Fuel and energy, including water and steam for technological purposes · 4.36 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +4.36 Commercial expenses · 4.28 Commercial expenses +4.28 Cost of other types of raw materials and main materials · 4.04 Cost of other… and main materialsCost of other types of raw materials and main materials +4.04 General production (shop floor) expenses · 2.77 General production (shop floor) expenses +2.77 Other production expenses · 2.38 Other production expenses +2.38 Expenses for maintenance and operation of equipment · 1.57 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +1.57 Auxiliary materials for technological purposes · 1.07 Auxiliary material… technological purposesAuxiliary materials for technological purposes +1.07 Expenses for production preparation and development · 0.89 Expenses for… and developmentExpenses for production preparation and development +0.89 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.42 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.42 Other types of taxes · 0.13 Other types of taxes +0.13 Returnable waste, by-products and co-products (deducted) · -1.79 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −1.79
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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, including delivery charges for products (goods) to customers carried out by the processing enterprise” — 77.2; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.46. The gap between them is 168-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 215,07 55,15
Стоимость основного вида сырья 212,82 54,57
Стоимость других видов сырья и основных материалов 4,04 1,04
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -1,79 -0,46
Расходы на производство, включая коммерческие расходы 41,37 10,61
Вспомогательные материалы на технологические цели 1,07 0,27
Топливо и энергия, включая воду и пар на технологические цели 4,36 1,12
Расходы на подготовку и освоение производства 0,89 0,23
Расходы на содержание и эксплуатацию оборудования 1,57 0,40
Заработная плата с отчислениями на cоциальные нужды 19,55 5,01
Общехозяйственные (общезаводские) расходы 4,50 1,16
Общепроизводственные (цеховые) расходы 2,77 0,71
Прочие производственные расходы 2,38 0,61
Коммерческие расходы 4,28 1,10
Полная себестоимость единицы продукции 256,44 65,76
Фактическая прибыль, убыток (-) 19,41 4,98
Отпускная цена без НДС и других видов налогов 275,85 70,74
НДС 24,74 6,34
Другие виды налогов 0,13 0,04
Отпускная цена с НДС, акцизом и другими налогами 300,72 77,12
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,42 0,10
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 301,14 77,22
Оборот сферы обращения 88,82 22,78
Оборот посреднического звена 14,73 3,78
Торговая надбавка 65,51 16,80
Затраты по доставке и продаже товара 39,94 10,24
в том числе затраты организаций розничной торговли по доставке товара 2,74 0,70
Прибыль организаций розничной торговли 25,57 6,56
НДС, начисленный организациям розничной торговли 8,58 2,20
Розничная цена товара 389,96 100,00

How to read this table

The table rows allow for a comparison of each component's contribution to the final product cost. It shows the share of main materials compared to other types of raw materials or incidental expenses. The breakdown into ruble values and percentages helps to assess the scale of each cost item relative to the total

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

Data on the price structure of boneless meat is essential for in-depth analysis of current pricing in the meat industry. The indicators allow market participants and analysts to track in detail how costs are distributed between the producer and the seller. Information in rubles and percent enables an assessment of the impact of each expense item on the final product cost for the consumer, making the data useful for market monitoring