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Structure of retail price for pasteurised drinking milk with 2.5–3.2% fat content

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

Twenty-one rubles and two kopecks is exactly how much the cost of raw materials and main materials, net of returnable waste, accounts for in the retail price of 2.5–3.2% fat pasteurized drinking milk. These data reveal the full cost structure of the product, where each cost element is presented in both rubles and as a percentage of the total amount. The rows in the list detail various components, allowing one to see the specific share of the price attributed to production and sales

shown 25 largest of 30

Table of the retail price structure for 2.5–3.2% fat milk: components 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 · 37.0 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 +37.0 Selling price including VAT, excise and other taxes · 36.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +36.8 Selling price excluding VAT and other types of taxes · 33.7 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +33.7 Full cost of one unit of product · 31.7 Full cost of one unit of product +31.7 Raw materials and basic materials excluding returnable waste, by-products and co-products · 21.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +21.0 Cost of main type of raw material · 19.3 Cost of main type of raw material +19.3 Production expenses, including commercial expenses · 10.7 Production… commercial expensesProduction expenses, including commercial expenses +10.7 Turnover of the distribution sector · 9.30 Turnover of the distribution sector +9.30 Trade markup · 5.44 Trade markup +5.44 VAT · 3.04 VAT +3.04 Intermediary turnover · 2.94 Intermediary turnover +2.94 Commercial expenses · 2.26 Commercial expenses +2.26 Actual profit, loss (-) · 2.05 Actual profit, loss (-) +2.05 Cost of other types of raw materials and main materials · 1.75 Cost of other… and main materialsCost of other types of raw materials and main materials +1.75 Wages including social security contributions · 1.56 Wages including… security contributionsWages including social security contributions +1.56 General production (shop floor) expenses · 1.50 General production (shop floor) expenses +1.50 General and administrative (plant-wide) expenses · 1.47 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +1.47 Auxiliary materials for technological purposes · 1.30 Auxiliary material… technological purposesAuxiliary materials for technological purposes +1.30 Fuel and energy, including water and steam for technological purposes · 1.24 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +1.24 Expenses for maintenance and operation of equipment · 0.65 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +0.65 Other production expenses · 0.65 Other production expenses +0.65 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 Expenses for production preparation and development · 0.04 Expenses for… and developmentExpenses for production preparation and development +0.04 Other types of taxes · 0.01 Other types of taxes +0.01 Returnable waste, by-products and co-products (deducted) · -0.07 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.07
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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 60 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” leads the table with 79.9, “Returnable waste, by-products and co-products (deducted)” closes it with -0.15. The gap between them is 533-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 21,02 45,44
Стоимость основного вида сырья 19,34 41,81
Стоимость других видов сырья и основных материалов 1,75 3,78
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,07 -0,15
Расходы на производство, включая коммерческие расходы 10,67 23,07
Вспомогательные материалы на технологические цели 1,30 2,81
Топливо и энергия, включая воду и пар на технологические цели 1,24 2,68
Расходы на подготовку и освоение производства 0,04 0,09
Расходы на содержание и эксплуатацию оборудования 0,65 1,40
Заработная плата с отчислениями на cоциальные нужды 1,56 3,37
Общехозяйственные (общезаводские) расходы 1,47 3,18
Общепроизводственные (цеховые) расходы 1,50 3,24
Прочие производственные расходы 0,65 1,41
Коммерческие расходы 2,26 4,89
Полная себестоимость единицы продукции 31,69 68,51
Фактическая прибыль, убыток (-) 2,05 4,43
Отпускная цена без НДС и других видов налогов 33,74 72,94
НДС 3,04 6,57
Другие виды налогов 0,01 0,02
Отпускная цена с НДС, акцизом и другими налогами 36,79 79,53
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,17 0,37
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 36,96 79,90
Оборот сферы обращения 9,30 20,10
Оборот посреднического звена 2,94 6,35
Торговая надбавка 5,44 11,76
Затраты по доставке и продаже товара 3,49 7,54
в том числе затраты организаций розничной торговли по доставке товара 0,48 1,04
Прибыль организаций розничной торговли 1,95 4,22
НДС, начисленный организациям розничной торговли 0,92 1,99
Розничная цена товара 46,26 100,00

How to read this table

Cost items are listed sequentially, helping to compare main raw material costs with other production expenses. Comparing rows shows the weight of the primary raw material cost relative to other materials. Each value is provided in two formats, allowing for an assessment of both the absolute contribution of each item to the final price and its relative weight as a percentage of the total retail product cost

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

Rosstat has prepared this data to analyze the current pricing structure of dairy products. This information will be useful to specialists studying the food market and the factors influencing the cost of staple food products in retail trade