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Structure of retail price for children's T-shirt, 2015 edition

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

The composition of the retail price for a children's T-shirt is determined by the thirty cost items presented in the document. Rows categorize total expenses into raw materials, material costs, and other components, while columns show their weight in rubles and their share as a percentage of the total cost. The data reflects the price structure at a specific point in time without year-on-year dynamics

shown 25 largest of 30
zero Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise · 187.2 Selling price… out by the enterpriseSelling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise +187.2 Selling price including VAT, excise and other taxes · 187.2 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +187.2 Selling price excluding VAT and other types of taxes · 172.4 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +172.4 Full cost of one unit of product · 157.0 Full cost of one unit of product +157.0 Turnover of the distribution sector · 100.0 Turnover of the distribution sector +100.0 Production expenses, including commercial expenses · 95.0 Production… commercial expensesProduction expenses, including commercial expenses +95.0 Trade markup · 89.4 Trade markup +89.4 Raw materials and basic materials excluding returnable waste, by-products and co-products · 62.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +62.1 Cost of main type of raw material · 58.0 Cost of main type of raw material +58.0 Wages including social security contributions · 31.3 Wages including… security contributionsWages including social security contributions +31.3 General production (shop floor) expenses · 21.6 General production (shop floor) expenses +21.6 Actual profit, loss (-) · 15.3 Actual profit, loss (-) +15.3 General and administrative (plant-wide) expenses · 15.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +15.2 VAT · 14.8 VAT +14.8 Expenses for maintenance and operation of equipment · 7.83 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +7.83 Fuel and energy, including water and steam for technological purposes · 7.17 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +7.17 Cost of other types of raw materials and main materials · 6.22 Cost of other… and main materialsCost of other types of raw materials and main materials +6.22 Auxiliary materials for technological purposes · 5.85 Auxiliary material… technological purposesAuxiliary materials for technological purposes +5.85 Commercial expenses · 5.51 Commercial expenses +5.51 Other production expenses · 0.38 Other production expenses +0.38 Expenses for production preparation and development · 0.08 Expenses for… and developmentExpenses for production preparation and development +0.08 Delivery charges of products (goods) to customers carried out by the enterprise · 0.03 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise +0.03 Other types of taxes · 0 Other types of taxes +0 Intermediary turnover · 0 Intermediary turnover +0 Returnable waste, by-products and co-products (deducted) · -2.14 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −2.14
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 65.2, “Returnable waste, by-products and co-products (deducted)” closes it with -0.75. The gap between them is 86.9-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 62,07 21,61
Стоимость основного вида сырья 57,99 20,19
Стоимость других видов сырья и основных материалов 6,22 2,17
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -2,14 -0,75
Расходы на производство, включая коммерческие расходы 94,95 33,06
Вспомогательные материалы на технологические цели 5,85 2,04
Топливо и энергия, включая воду и пар на технологические цели 7,17 2,50
Расходы на подготовку и освоение производства 0,08 0,03
Расходы на содержание и эксплуатацию оборудования 7,83 2,72
Заработная плата с отчислениями на cоциальные нужды 31,30 10,90
Общехозяйственные (общезаводские) расходы 15,19 5,29
Общепроизводственные (цеховые) расходы 21,64 7,53
Прочие производственные расходы 0,38 0,13
Коммерческие расходы 5,51 1,92
Полная себестоимость единицы продукции 157,02 54,67
Фактическая прибыль, убыток (-) 15,33 5,34
Отпускная цена без НДС и других видов налогов 172,35 60,01
НДС 14,80 5,15
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 187,15 65,16
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,03 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 187,18 65,17
Оборот сферы обращения 100,02 34,83
Оборот посреднического звена 0,00 0,00
Торговая надбавка 89,42 31,14
Затраты по доставке и продаже товара 56,39 19,64
в том числе затраты организаций розничной торговли по доставке товара 5,27 1,83
Прибыль организаций розничной торговли 33,03 11,50
НДС, начисленный организациям розничной торговли 10,60 3,69
Розничная цена товара 287,20 100,00

How to read this table

Differences between rows show the contribution of each element to the final cost, such as the share of primary materials or returned waste. Comparing ruble values with percentage shares helps identify which price component is most significant within the cost of production and markup structure. The table highlights both general expense groups and detailed raw material items

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Since the data is presented as a single snapshot, there is no temporal link to years or months. The information reflects the pricing structure on a specific date in rubles and percentages. Such statistics are useful for retailers, clothing manufacturers, and economists studying the structure of consumer prices

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