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Structure of retail price for beef (excluding boneless meat), 2014 edition

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

The cost of beef (excluding boneless meat) can be understood by examining the distribution of all costs within the retail price. The table contains thirty rows describing various elements, from the cost of raw and basic materials to other expenses. Data reflect the price structure in rubles and as a percentage of the total cost, showing the share of each component

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 · 244.7 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 +244.7 Selling price including VAT, excise and other taxes · 244.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +244.6 Selling price excluding VAT and other types of taxes · 227.8 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +227.8 Full cost of one unit of product · 212.9 Full cost of one unit of product +212.9 Cost of main type of raw material · 193.9 Cost of main type of raw material +193.9 Raw materials and basic materials excluding returnable waste, by-products and co-products · 189.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +189.0 Turnover of the distribution sector · 63.3 Turnover of the distribution sector +63.3 Trade markup · 50.5 Trade markup +50.5 Production expenses, including commercial expenses · 23.9 Production… commercial expensesProduction expenses, including commercial expenses +23.9 VAT · 16.7 VAT +16.7 Actual profit, loss (-) · 15.0 Actual profit, loss (-) +15.0 Wages including social security contributions · 6.85 Wages including… security contributionsWages including social security contributions +6.85 Intermediary turnover · 5.18 Intermediary turnover +5.18 General and administrative (plant-wide) expenses · 4.16 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +4.16 Fuel and energy, including water and steam for technological purposes · 3.44 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +3.44 General production (shop floor) expenses · 3.34 General production (shop floor) expenses +3.34 Commercial expenses · 2.04 Commercial expenses +2.04 Expenses for maintenance and operation of equipment · 1.70 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +1.70 Other production expenses · 1.70 Other production expenses +1.70 Cost of other types of raw materials and main materials · 0.51 Cost of other… and main materialsCost of other types of raw materials and main materials +0.51 Auxiliary materials for technological purposes · 0.45 Auxiliary material… technological purposesAuxiliary materials for technological purposes +0.45 Expenses for production preparation and development · 0.18 Expenses for… and developmentExpenses for production preparation and development +0.18 Other types of taxes · 0.09 Other types of taxes +0.09 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.04 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.04 Returnable waste, by-products and co-products (deducted) · -5.37 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −5.37
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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” — 79.5; the smallest is “Returnable waste, by-products and co-products (deducted)” at -1.7. The gap between them is 45.7-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 189,03 61,39
Стоимость основного вида сырья 193,89 62,96
Стоимость других видов сырья и основных материалов 0,51 0,17
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -5,37 -1,74
Расходы на производство, включая коммерческие расходы 23,86 7,75
Вспомогательные материалы на технологические цели 0,45 0,15
Топливо и энергия, включая воду и пар на технологические цели 3,44 1,12
Расходы на подготовку и освоение производства 0,18 0,06
Расходы на содержание и эксплуатацию оборудования 1,70 0,55
Заработная плата с отчислениями на cоциальные нужды 6,85 2,22
Общехозяйственные (общезаводские) расходы 4,16 1,35
Общепроизводственные (цеховые) расходы 3,34 1,08
Прочие производственные расходы 1,70 0,56
Коммерческие расходы 2,04 0,66
Полная себестоимость единицы продукции 212,89 69,14
Фактическая прибыль, убыток (-) 14,95 4,85
Отпускная цена без НДС и других видов налогов 227,84 73,99
НДС 16,71 5,43
Другие виды налогов 0,09 0,03
Отпускная цена с НДС, акцизом и другими налогами 244,64 79,45
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,04 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 244,68 79,46
Оборот сферы обращения 63,25 20,54
Оборот посреднического звена 5,18 1,68
Торговая надбавка 50,51 16,40
Затраты по доставке и продаже товара 27,16 8,82
в том числе затраты организаций розничной торговли по доставке товара 1,84 0,60
Прибыль организаций розничной торговли 23,35 7,58
НДС, начисленный организациям розничной торговли 7,56 2,46
Розничная цена товара 307,93 100,00

How to read this table

Rows in the list differ by cost type, including the cost of primary raw materials and other materials. Comparison allows for determining the portion of the price allocated to raw material procurement versus other production and commercial needs. For example, the share of raw and basic materials, excluding returnable waste, is 61.39 percent of the total cost

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

Data are presented as a single snapshot without breakdown by year or month. Indicators are provided in rubles and as a percentage of the total price. Ruble values vary from 189.03, while percentage values reach 61.39. The data are useful for analyzing meat product pricing

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