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Structure of the retail price of smoked fish, 2015 edition

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

This detailed cost breakdown shows the components of the retail price for smoked fish. The rows list cost elements: raw materials, transport costs, taxes, profit, and other components. They indicate the amount in rubles for each element and its percentage share of the final price. The data is presented as a cross-section without time series, with indicators shown in absolute values and shares

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 · 253.8 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 +253.8 Selling price including VAT, excise and other taxes · 253.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +253.5 Selling price excluding VAT and other types of taxes · 233.4 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +233.4 Full cost of one unit of product · 203.9 Full cost of one unit of product +203.9 Raw materials and basic materials excluding returnable waste, by-products and co-products · 145.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +145.8 Cost of main type of raw material · 136.4 Cost of main type of raw material +136.4 Turnover of the distribution sector · 95.2 Turnover of the distribution sector +95.2 Trade markup · 63.9 Trade markup +63.9 Production expenses, including commercial expenses · 58.0 Production… commercial expensesProduction expenses, including commercial expenses +58.0 Actual profit, loss (-) · 29.5 Actual profit, loss (-) +29.5 Intermediary turnover · 21.2 Intermediary turnover +21.2 Wages including social security contributions · 19.8 Wages including… security contributionsWages including social security contributions +19.8 VAT · 19.3 VAT +19.3 Cost of other types of raw materials and main materials · 9.49 Cost of other… and main materialsCost of other types of raw materials and main materials +9.49 General and administrative (plant-wide) expenses · 8.14 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +8.14 Fuel and energy, including water and steam for technological purposes · 7.11 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +7.11 General production (shop floor) expenses · 7.08 General production (shop floor) expenses +7.08 Commercial expenses · 5.42 Commercial expenses +5.42 Auxiliary materials for technological purposes · 3.59 Auxiliary material… technological purposesAuxiliary materials for technological purposes +3.59 Expenses for maintenance and operation of equipment · 3.02 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +3.02 Other production expenses · 3.02 Other production expenses +3.02 Other types of taxes · 0.90 Other types of taxes +0.90 Expenses for production preparation and development · 0.87 Expenses for… and developmentExpenses for production preparation and development +0.87 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.23 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.23 Returnable waste, by-products and co-products (deducted) · -0.03 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −0.03
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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” — 72.7; the smallest is “Returnable waste, by-products and co-products (deducted)” at -0.01. The gap between them is 7,271-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 145,82 41,78
Стоимость основного вида сырья 136,36 39,07
Стоимость других видов сырья и основных материалов 9,49 2,72
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -0,03 -0,01
Расходы на производство, включая коммерческие расходы 58,03 16,63
Вспомогательные материалы на технологические цели 3,59 1,03
Топливо и энергия, включая воду и пар на технологические цели 7,11 2,04
Расходы на подготовку и освоение производства 0,87 0,25
Расходы на содержание и эксплуатацию оборудования 3,02 0,87
Заработная плата с отчислениями на cоциальные нужды 19,78 5,67
Общехозяйственные (общезаводские) расходы 8,14 2,33
Общепроизводственные (цеховые) расходы 7,08 2,03
Прочие производственные расходы 3,02 0,86
Коммерческие расходы 5,42 1,55
Полная себестоимость единицы продукции 203,85 58,41
Фактическая прибыль, убыток (-) 29,50 8,45
Отпускная цена без НДС и других видов налогов 233,35 66,86
НДС 19,28 5,52
Другие виды налогов 0,90 0,26
Отпускная цена с НДС, акцизом и другими налогами 253,53 72,64
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,23 0,07
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 253,76 72,71
Оборот сферы обращения 95,24 27,29
Оборот посреднического звена 21,15 6,06
Торговая надбавка 63,93 18,32
Затраты по доставке и продаже товара 36,77 10,54
в том числе затраты организаций розничной торговли по доставке товара 2,30 0,66
Прибыль организаций розничной торговли 27,16 7,78
НДС, начисленный организациям розничной торговли 10,16 2,91
Розничная цена товара 349,00 100,00

How to read this table

The thirty rows of the table allow for a detailed breakdown of production and sales costs. Compare raw material costs, which account for 145.82 rubles or 41.78% of the retail price, with expenses for other materials, labor, retail markup, and other items. The rows distinguish technological stages and taxes, helping to identify where the largest share of the finished product's value is formed

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

This statistical cross-section is prepared by Rosstat and does not include time series, capturing the price ratio at the time of calculation. The reference materials are useful for economists, food market analysts, fish processing entrepreneurs, and pricing specialists to assess cost structure and business profitability

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