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Structure of retail price for rennet hard and soft cheeses, 2014 edition

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

The composition of retail prices for hard and soft rennet cheeses can be determined from this cost distribution. The list contains thirty rows specifying various price components, including the cost of primary raw materials and other materials. Data are provided in rubles and as a percentage of the total cost, showing the weight of each expense item in the final product price

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 · 270.2 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 +270.2 Selling price including VAT, excise and other taxes · 270.1 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +270.1 Selling price excluding VAT and other types of taxes · 249.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +249.0 Full cost of one unit of product · 240.2 Full cost of one unit of product +240.2 Raw materials and basic materials excluding returnable waste, by-products and co-products · 185.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +185.0 Cost of main type of raw material · 169.4 Cost of main type of raw material +169.4 Turnover of the distribution sector · 119.7 Turnover of the distribution sector +119.7 Trade markup · 62.6 Trade markup +62.6 Production expenses, including commercial expenses · 55.2 Production… commercial expensesProduction expenses, including commercial expenses +55.2 Intermediary turnover · 48.3 Intermediary turnover +48.3 Cost of other types of raw materials and main materials · 24.9 Cost of other… and main materialsCost of other types of raw materials and main materials +24.9 VAT · 21.2 VAT +21.2 Wages including social security contributions · 11.5 Wages including… security contributionsWages including social security contributions +11.5 General and administrative (plant-wide) expenses · 10.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +10.6 Actual profit, loss (-) · 8.83 Actual profit, loss (-) +8.83 General production (shop floor) expenses · 8.24 General production (shop floor) expenses +8.24 Fuel and energy, including water and steam for technological purposes · 8.22 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +8.22 Auxiliary materials for technological purposes · 6.01 Auxiliary material… technological purposesAuxiliary materials for technological purposes +6.01 Commercial expenses · 4.44 Commercial expenses +4.44 Expenses for maintenance and operation of equipment · 3.67 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +3.67 Other production expenses · 2.44 Other production expenses +2.44 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.09 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.09 Expenses for production preparation and development · 0.08 Expenses for… and developmentExpenses for production preparation and development +0.08 Other types of taxes · 0 Other types of taxes +0 Returnable waste, by-products and co-products (deducted) · -9.29 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −9.29
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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” — 69.3; the smallest is “Returnable waste, by-products and co-products (deducted)” at -2.4. The gap between them is 29.1-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 184,99 47,45
Стоимость основного вида сырья 169,35 43,44
Стоимость других видов сырья и основных материалов 24,93 6,39
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -9,29 -2,38
Расходы на производство, включая коммерческие расходы 55,16 14,15
Вспомогательные материалы на технологические цели 6,01 1,54
Топливо и энергия, включая воду и пар на технологические цели 8,22 2,11
Расходы на подготовку и освоение производства 0,08 0,02
Расходы на содержание и эксплуатацию оборудования 3,67 0,94
Заработная плата с отчислениями на cоциальные нужды 11,48 2,94
Общехозяйственные (общезаводские) расходы 10,58 2,72
Общепроизводственные (цеховые) расходы 8,24 2,11
Прочие производственные расходы 2,44 0,63
Коммерческие расходы 4,44 1,14
Полная себестоимость единицы продукции 240,15 61,60
Фактическая прибыль, убыток (-) 8,83 2,26
Отпускная цена без НДС и других видов налогов 248,98 63,86
НДС 21,16 5,43
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 270,14 69,29
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,09 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 270,23 69,31
Оборот сферы обращения 119,66 30,69
Оборот посреднического звена 48,30 12,39
Торговая надбавка 62,55 16,04
Затраты по доставке и продаже товара 36,50 9,36
в том числе затраты организаций розничной торговли по доставке товара 3,41 0,87
Прибыль организаций розничной торговли 26,05 6,68
НДС, начисленный организациям розничной торговли 8,81 2,26
Розничная цена товара 389,89 100,00

How to read this table

Table rows are categorized by cost type; for example, the cost of the primary raw material or the share of returnable waste can be viewed separately. By comparing values in rubles and percent, it is possible to determine the portion of the price attributed to raw materials and primary materials versus other components. This illustrates how costs are distributed in the formation of the retail price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is presented as a one-time snapshot without time-series links. Column information ranges from ruble equivalents to percentage ratios. The data may be useful to food industry specialists, economists, and retail chain representatives for analyzing product cost structures

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