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Structure of the retail price of vodka with an alcohol content of 40% and higher, 2014 edition

· snapshot · rows: 31 · periods: 2 · section: Prices, inflation

This statistics provides a breakdown of the cost components for a bottle of standard vodka 40% ABV and above. Thirty-one rows detail cost elements, including the cost of primary raw materials, production expenses, taxes, and profit. For each component, the amount in rubles and its percentage share of the total retail price are provided. The data represents a cross-sectional view of the price structure, not tied to specific years

shown 25 largest of 31
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 368.3 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 368.2 Excise tax 199.8 Turnover of the distribution sector 153.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 113.4 Full cost of one unit of product 89.5 VAT 55.1 Intermediary turnover 51.6 Production… commercial expensesProduction expenses, including commercial expenses 45.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 44.0 Cost of other… and main materialsCost of other types of raw materials and main materials 24.3 Actual profit, loss (-) 23.9 Cost of main type of raw material 19.7 Commercial expenses 10.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 9.32 General production (shop floor) expenses 8.42 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 6.84 Wages including… security contributionsWages including social security contributions 4.90 Other production expenses 2.61 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.52 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.32 Expenses for… and developmentExpenses for production preparation and development 0.10 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.07 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0 Other types of taxes 0
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Set in numbers

The table is a snapshot — 31 series shown across 2 breakdowns. 62 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” — 70.6; the smallest is “Other types of taxes” at 0.

All table numbers are series: 31
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 43,97 8,43
Стоимость основного вида сырья 19,68 3,77
Стоимость других видов сырья и основных материалов 24,29 4,66
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,00 0,00
Расходы на производство, включая коммерческие расходы 45,53 8,72
Вспомогательные материалы на технологические цели 9,32 1,79
Топливо и энергия, включая воду и пар на технологические цели 1,32 0,25
Расходы на подготовку и освоение производства 0,10 0,02
Расходы на содержание и эксплуатацию оборудования 1,52 0,29
Заработная плата с отчислениями на cоциальные нужды 4,90 0,94
Общехозяйственные (общезаводские) расходы 6,84 1,31
Общепроизводственные (цеховые) расходы 8,42 1,61
Прочие производственные расходы 2,61 0,50
Коммерческие расходы 10,50 2,01
Полная себестоимость единицы продукции 89,50 17,15
Фактическая прибыль, убыток (-) 23,88 4,58
Отпускная цена без НДС и других видов налогов 113,38 21,73
НДС 55,08 10,56
Акциз 199,75 38,28
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 368,21 70,57
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,07 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 368,28 70,59
Оборот сферы обращения 153,46 29,41
Оборот посреднического звена 51,57 9,88
Торговая надбавка 83,48 16,00
Затраты по доставке и продаже товара 49,50 9,49
в том числе затраты организаций розничной торговли по доставке товара 4,30 0,82
Прибыль организаций розничной торговли 33,98 6,51
НДС, начисленный организациям розничной торговли 18,41 3,53
Розничная цена товара 521,74 100,00

How to read this table

The rows are categorized by cost type, highlighting the cost of primary raw materials, other material expenses, and total raw material costs net of waste. Comparing these indicators shows the proportion of material resources versus other operating expenses in the final price. The columns allow for comparison between absolute values in rubles and the relative percentage share of each item in the total cost

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

The data is presented as a single cross-section, with information broken down by expenditure items. The statistics cover the pricing components of standard vodka. This information may be useful to economists, trade representatives, and alcohol market analysts for studying cost structures and retail markups

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