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Structure of the retail price of processed frozen fish, 2014 edition

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

The cost components of frozen fish (excluding salmonids) can be understood from the presented indicators. The list of thirty rows breaks down various elements: the cost of primary raw materials, other material costs, and total raw material expenses net of waste. Data are provided in rubles and as a percentage of the final price, allowing for an assessment of each item's weight within the final product's price structure

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 · 96.7 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 +96.7 Selling price including VAT, excise and other taxes · 96.4 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +96.4 Selling price excluding VAT and other types of taxes · 93.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +93.0 Full cost of one unit of product · 88.3 Full cost of one unit of product +88.3 Turnover of the distribution sector · 64.2 Turnover of the distribution sector +64.2 Production expenses, including commercial expenses · 45.9 Production… commercial expensesProduction expenses, including commercial expenses +45.9 Raw materials and basic materials excluding returnable waste, by-products and co-products · 42.4 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +42.4 Cost of main type of raw material · 39.6 Cost of main type of raw material +39.6 Intermediary turnover · 32.8 Intermediary turnover +32.8 Trade markup · 27.9 Trade markup +27.9 Fuel and energy, including water and steam for technological purposes · 13.3 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +13.3 Wages including social security contributions · 12.5 Wages including… security contributionsWages including social security contributions +12.5 Commercial expenses · 5.25 Commercial expenses +5.25 Actual profit, loss (-) · 4.67 Actual profit, loss (-) +4.67 General production (shop floor) expenses · 3.93 General production (shop floor) expenses +3.93 General and administrative (plant-wide) expenses · 3.17 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +3.17 Other production expenses · 3.10 Other production expenses +3.10 Cost of other types of raw materials and main materials · 3.06 Cost of other… and main materialsCost of other types of raw materials and main materials +3.06 VAT · 2.78 VAT +2.78 Expenses for maintenance and operation of equipment · 2.45 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +2.45 Auxiliary materials for technological purposes · 1.13 Auxiliary material… technological purposesAuxiliary materials for technological purposes +1.13 Expenses for production preparation and development · 1.08 Expenses for… and developmentExpenses for production preparation and development +1.08 Other types of taxes · 0.61 Other types of taxes +0.61 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.27 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.27 Returnable waste, by-products and co-products (deducted) · -0.20 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.20
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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 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” — 60.1; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.12. The gap between them is 501-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 42,41 26,36
Стоимость основного вида сырья 39,55 24,58
Стоимость других видов сырья и основных материалов 3,06 1,90
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,20 -0,12
Расходы на производство, включая коммерческие расходы 45,93 28,55
Вспомогательные материалы на технологические цели 1,13 0,70
Топливо и энергия, включая воду и пар на технологические цели 13,32 8,28
Расходы на подготовку и освоение производства 1,08 0,67
Расходы на содержание и эксплуатацию оборудования 2,45 1,52
Заработная плата с отчислениями на cоциальные нужды 12,50 7,77
Общехозяйственные (общезаводские) расходы 3,17 1,97
Общепроизводственные (цеховые) расходы 3,93 2,45
Прочие производственные расходы 3,10 1,93
Коммерческие расходы 5,25 3,26
Полная себестоимость единицы продукции 88,34 54,91
Фактическая прибыль, убыток (-) 4,67 2,90
Отпускная цена без НДС и других видов налогов 93,01 57,81
НДС 2,78 1,73
Другие виды налогов 0,61 0,38
Отпускная цена с НДС, акцизом и другими налогами 96,40 59,92
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,27 0,16
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 96,67 60,08
Оборот сферы обращения 64,22 39,92
Оборот посреднического звена 32,76 20,36
Торговая надбавка 27,85 17,31
Затраты по доставке и продаже товара 16,55 10,29
в том числе затраты организаций розничной торговли по доставке товара 1,81 1,12
Прибыль организаций розничной торговли 11,30 7,02
НДС, начисленный организациям розничной торговли 3,61 2,25
Розничная цена товара 160,89 100,00

How to read this table

The differences between the table rows allow for a comparison between the cost of primary raw materials and other material expenses. By comparing ruble values with percentage shares, it is possible to see what portion of the retail price is allocated to component procurement versus other processes. For example, the share of raw materials and primary materials net of returnable waste is 26.36 percent or 42.41 rubles

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

The data reflect the price structure at a specific point in time, without reference to years or periods. This information is useful for analyzing pricing in the fishing industry and understanding how changes in raw material costs directly impact final retail prices and overall inflation in the food segment

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