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Structure of retail price for sour cream (15–20% fat content), 2015 edition

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

The presented indicators show the cost components of the retail price for 15-20% fat sour cream. The table contains thirty rows describing individual expenditure items, such as the cost of primary raw materials, materials, and other components. Data are provided in rubles and as a percentage of the total price, allowing for an assessment of each element's share in the final product cost

shown 25 largest of 30

Retail price structure for 15-20% fat sour cream in rubles and percent

zero Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise · 139.8 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 +139.8 Selling price including VAT, excise and other taxes · 139.2 Selling price… excise and other taxesSelling price including VAT, excise and other taxes +139.2 Selling price excluding VAT and other types of taxes · 127.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes +127.5 Full cost of one unit of product · 115.0 Full cost of one unit of product +115.0 Cost of main type of raw material · 95.7 Cost of main type of raw material +95.7 Raw materials and basic materials excluding returnable waste, by-products and co-products · 74.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products +74.2 Production expenses, including commercial expenses · 40.8 Production… commercial expensesProduction expenses, including commercial expenses +40.8 Turnover of the distribution sector · 29.8 Turnover of the distribution sector +29.8 Trade markup · 22.4 Trade markup +22.4 Actual profit, loss (-) · 12.5 Actual profit, loss (-) +12.5 VAT · 11.7 VAT +11.7 Commercial expenses · 10.4 Commercial expenses +10.4 General production (shop floor) expenses · 6.29 General production (shop floor) expenses +6.29 Auxiliary materials for technological purposes · 6.28 Auxiliary material… technological purposesAuxiliary materials for technological purposes +6.28 Cost of other types of raw materials and main materials · 5.68 Cost of other… and main materialsCost of other types of raw materials and main materials +5.68 Wages including social security contributions · 5.32 Wages including… security contributionsWages including social security contributions +5.32 General and administrative (plant-wide) expenses · 4.47 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses +4.47 Fuel and energy, including water and steam for technological purposes · 3.50 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes +3.50 Intermediary turnover · 3.41 Intermediary turnover +3.41 Expenses for maintenance and operation of equipment · 2.29 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment +2.29 Other production expenses · 2.03 Other production expenses +2.03 Delivery charges for products (goods) to customers carried out by the processing enterprise · 0.56 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise +0.56 Expenses for production preparation and development · 0.29 Expenses for… and developmentExpenses for production preparation and development +0.29 Other types of taxes · 0 Other types of taxes +0 Returnable waste, by-products and co-products (deducted) · -27.2 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) −27.2
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 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” — 82.4; the smallest is “Returnable waste, by-products and co-products (deducted)” at -16. The gap between them is 5.1-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 74,21 43,76
Стоимость основного вида сырья 95,69 56,42
Стоимость других видов сырья и основных материалов 5,68 3,35
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) -27,16 -16,01
Расходы на производство, включая коммерческие расходы 40,82 24,07
Вспомогательные материалы на технологические цели 6,28 3,70
Топливо и энергия, включая воду и пар на технологические цели 3,50 2,06
Расходы на подготовку и освоение производства 0,29 0,17
Расходы на содержание и эксплуатацию оборудования 2,29 1,35
Заработная плата с отчислениями на cоциальные нужды 5,32 3,14
Общехозяйственные (общезаводские) расходы 4,47 2,64
Общепроизводственные (цеховые) расходы 6,29 3,71
Прочие производственные расходы 2,03 1,20
Коммерческие расходы 10,35 6,10
Полная себестоимость единицы продукции 115,03 67,83
Фактическая прибыль, убыток (-) 12,47 7,35
Отпускная цена без НДС и других видов налогов 127,50 75,18
НДС 11,74 6,92
Другие виды налогов 0,00 0,00
Отпускная цена с НДС, акцизом и другими налогами 139,24 82,10
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,56 0,33
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 139,80 82,43
Оборот сферы обращения 29,80 17,57
Оборот посреднического звена 3,41 2,01
Торговая надбавка 22,40 13,21
Затраты по доставке и продаже товара 13,00 7,67
в том числе затраты организаций розничной торговли по доставке товара 0,75 0,44
Прибыль организаций розничной торговли 9,40 5,54
НДС, начисленный организациям розничной торговли 3,99 2,35
Розничная цена товара 169,60 100,00

How to read this table

The rows are categorized by cost type: they include the cost of the primary raw material, other materials, and the total raw material cost net of returnable waste. Comparing these indicators in rubles and percentages shows the proportion of the product price attributed to the raw material base versus other components

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

This information is relevant for pricing analysis in the dairy industry. Indicators in rubles and percentages are distributed across columns to facilitate the comparison of different expenditure items. This breakdown allows for a detailed examination of the product's price components and the impact of raw material costs on the final retail price