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Structure of the retail price of preschool children's boots, 2016 edition

· snapshot · rows: 28 · periods: 2 · section: Prices, inflation

Breakdown of the cost of children's footwear for preschoolers: the data specifies expenditures on raw materials, materials, and other components. Expense items are distributed across 28 rows, including the cost of the primary raw material and other materials. For each item, values are provided in rubles and as a percentage of the final price, allowing for an assessment of each item's weight in the total product cost

shown 25 largest of 28

Retail price structure for children's boots: costs in rubles and percent

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 1,437 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,437 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,305 Full cost of one unit of product 1,127 Turnover of the distribution sector 694.6 Trade markup 626.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 575.2 Production… commercial expensesProduction expenses, including commercial expenses 552.0 Cost of main type of raw material 496.8 Затраты по доставке и продаже товара 381.1 Wages including… security contributionsWages including social security contributions 182.2 Actual profit, loss (-) 177.5 VAT 131.7 Commercial expenses 120.7 General production (shop floor) expenses 106.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 80.3 Cost of other… and main materialsCost of other types of raw materials and main materials 78.3 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 62.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 31.2 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 18.4 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 5.30 Expenses for… and developmentExpenses for production preparation and development 4.77 Other production expenses 2.55 Other types of taxes 0.70 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.16
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Set in numbers

The table is a snapshot — 28 series shown across 2 breakdowns. 56 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” — 67.4; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.01. The gap between them is 6,742-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 575,15 26,98
Стоимость основного вида сырья 496,83 23,31
Стоимость других видов сырья и основных материалов 78,32 3,67
Расходы на производство, включая коммерческие расходы 552,01 25,89
Вспомогательные материалы на технологические цели 31,15 1,46
Топливо и энергия, включая воду и пар на технологические цели 18,40 0,86
Расходы на подготовку и освоение производства 4,77 0,22
Расходы на содержание и эксплуатацию оборудования 5,30 0,25
Заработная плата с отчислениями на cоциальные нужды 182,17 8,55
Общехозяйственные (общезаводские) расходы 80,30 3,77
Общепроизводственные (цеховые) расходы 106,68 5,00
Прочие производственные расходы 2,55 0,12
Коммерческие расходы 120,69 5,66
Полная себестоимость единицы продукции 1 127,16 52,87
Фактическая прибыль, убыток (-) 177,47 8,33
Отпускная цена без НДС и других видов налогов 1 304,63 61,20
НДС 131,72 6,18
Другие виды налогов 0,70 0,03
Отпускная цена с НДС, акцизом и другими налогами 1 437,05 67,41
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,16 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 437,21 67,42
Оборот сферы обращения 694,61 32,58
Торговая надбавка 626,03 29,36
Затраты по доставке и продаже товара 381,13 17,88
в том числе затраты организаций розничной торговли по доставке товара 62,54 2,93
Прибыль организаций розничной торговли 244,90 11,49
НДС, начисленный организациям розничной торговли 68,58 3,22
Розничная цена товара 2 131,82 100,00

How to read this table

The rows are categorized by expenditure type to allow comparison between the cost of primary raw materials and other materials. For each of the twenty-eight items, the data shows the portion of the total amount spent on component procurement versus other expenses. Comparing ruble values and percentage shares helps clarify the pricing structure for boots and shoes

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot without reference to specific years. Columns show prices in rubles and the percentage share of each item. This information is useful for analyzing the production cost of children's footwear and understanding retail price formation mechanisms in the market