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Breakdown of retail price for butter, 2014 edition

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

224.63 rubles is the cost of raw materials and primary materials net of returnable waste, accounting for 59.81% of the final retail price of a pack of butter. The list contains 30 different cost items, from primary raw material costs to logistics and retail chain markups. These rows make it easy to track the share of the final product cost formed during production versus the share added during transportation and retail sale

shown 25 largest of 30
zero Cost of main type of raw material · 330.7 Cost of main type of raw material +330.7 Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise · 312.3 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 +312.3 Selling price including VAT, excise and other taxes · 312.1 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +312.1 Full cost of one unit of product · 302.5 Full cost of one unit of product +302.5 Selling price excluding VAT and other types of taxes · 285.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +285.0 Raw materials and basic materials excluding returnable waste, by-products and co-products · 224.6 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +224.6 Production expenses, including commercial expenses · 77.9 Production… commercial expensesProduction expenses, including commercial expenses +77.9 Turnover of the distribution sector · 63.3 Turnover of the distribution sector +63.3 Trade markup · 50.9 Trade markup +50.9 VAT · 27.0 VAT +27.0 Commercial expenses · 15.9 Commercial expenses +15.9 General production (shop floor) expenses · 14.2 General production (shop floor) expenses +14.2 Wages including social security contributions · 10.8 Wages including… security contributionsWages including social security contributions +10.8 General and administrative (plant-wide) expenses · 9.83 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +9.83 Fuel and energy, including water and steam for technological purposes · 9.60 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +9.60 Cost of other types of raw materials and main materials · 8.86 Cost of other… and main materialsCost of other types of raw materials and main materials +8.86 Expenses for maintenance and operation of equipment · 6.86 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +6.86 Other production expenses · 5.21 Other production expenses +5.21 Auxiliary materials for technological purposes · 5.18 Auxiliary material… technological purposesAuxiliary materials for technological purposes +5.18 Intermediary turnover · 4.76 Intermediary turnover +4.76 Expenses for production preparation and development · 0.41 Expenses for… and developmentExpenses for production preparation and development +0.41 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.17 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.17 Other types of taxes · 0.12 Other types of taxes +0.12 Actual profit, loss (-) · -17.5 Actual profit, loss (-) −17.5 Returnable waste, by-products and co-products (deducted) · -114.9 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −114.9
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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 “Cost of main type of raw material” — 88; the smallest is “Returnable waste, by-products and co-products (deducted)” at -30.6.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 224,63 59,81
Стоимость основного вида сырья 330,67 88,04
Стоимость других видов сырья и основных материалов 8,86 2,36
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -114,90 -30,59
Расходы на производство, включая коммерческие расходы 77,88 20,73
Вспомогательные материалы на технологические цели 5,18 1,38
Топливо и энергия, включая воду и пар на технологические цели 9,60 2,56
Расходы на подготовку и освоение производства 0,41 0,11
Расходы на содержание и эксплуатацию оборудования 6,86 1,82
Заработная плата с отчислениями на cоциальные нужды 10,76 2,86
Общехозяйственные (общезаводские) расходы 9,83 2,62
Общепроизводственные (цеховые) расходы 14,17 3,77
Прочие производственные расходы 5,21 1,39
Коммерческие расходы 15,86 4,22
Полная себестоимость единицы продукции 302,51 80,54
Фактическая прибыль, убыток (-) -17,50 -4,66
Отпускная цена без НДС и других видов налогов 285,01 75,88
НДС 26,96 7,18
Другие виды налогов 0,12 0,03
Отпускная цена с НДС, акцизом и другими налогами 312,09 83,09
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,17 0,05
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 312,26 83,14
Оборот сферы обращения 63,33 16,86
Оборот посреднического звена 4,76 1,27
Торговая надбавка 50,92 13,56
Затраты по доставке и продаже товара 30,93 8,24
в том числе затраты организаций розничной торговли по доставке товара 2,77 0,74
Прибыль организаций розничной торговли 19,99 5,32
НДС, начисленный организациям розничной торговли 7,65 2,03
Розничная цена товара 375,59 100,00

How to read this table

The breakdown by cost items provides a detailed view of price formation without reference to specific time periods. Each row represents an individual cost or markup component, facilitating comparison of the contribution of various factors to the final product price. Values for each item are provided in two formats: absolute value in rubles and percentage share of the total retail price, simplifying the assessment of each component's weight in the cost structure

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

Analyzing the distribution of product costs helps economists, market analysts, and consumers understand how butter prices are formed. Rosstat data shows the distribution of consumer spending among raw material suppliers, producers, and the retail sector within a single reporting period. The cost breakdown enables assessment of the weight of each pricing factor in the overall retail price structure

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