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Structure of retail price for children's T-shirt, 2016 edition

· snapshot · rows: 26 · periods: 2 · section: Prices, inflation

The retail cost of a children's T-shirt can be understood through a detailed breakdown of all expenses. The table contains twenty-six rows describing various expenditure items, including the cost of the primary raw material and other materials. The data is presented as a single snapshot, with columns showing amounts in rubles and the percentage share of each component in the total price

shown 25 largest of 26
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 202.3 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 202.3 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 188.0 Full cost of one unit of product 169.7 Turnover of the distribution sector 111.5 Production… commercial expensesProduction expenses, including commercial expenses 99.4 Trade markup 98.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 70.3 Cost of main type of raw material 63.9 Затраты по доставке и продаже товара 62.4 Прибыль организаций розничной торговли 36.1 Wages including… security contributionsWages including social security contributions 32.1 General production (shop floor) expenses 22.2 Actual profit, loss (-) 18.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 16.0 VAT 14.3 VAT accrued to retail organizations 13.0 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 7.99 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 7.67 Cost of other… and main materialsCost of other types of raw materials and main materials 6.44 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.32 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 6.26 Commercial expenses 5.64 Other production expenses 1.43 Expenses for… and developmentExpenses for production preparation and development 0.10
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Set in numbers

This is a cross-section: 26 series across 2 breakdowns. 52 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes” — 64.5; the smallest is “Expenses for production preparation and development” at 0.03. The gap between them is 2,149-fold.

All table numbers are series: 26
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 70,31 22,41
Стоимость основного вида сырья 63,87 20,36
Стоимость других видов сырья и основных материалов 6,44 2,05
Расходы на производство, включая коммерческие расходы 99,37 31,66
Вспомогательные материалы на технологические цели 6,32 2,01
Топливо и энергия, включая воду и пар на технологические цели 7,67 2,44
Расходы на подготовку и освоение производства 0,10 0,03
Расходы на содержание и эксплуатацию оборудования 7,99 2,55
Заработная плата с отчислениями на cоциальные нужды 32,11 10,23
Общехозяйственные (общезаводские) расходы 15,95 5,08
Общепроизводственные (цеховые) расходы 22,16 7,06
Прочие производственные расходы 1,43 0,46
Коммерческие расходы 5,64 1,80
Полная себестоимость единицы продукции 169,68 54,07
Фактическая прибыль, убыток (-) 18,35 5,85
Отпускная цена без НДС и других видов налогов 188,03 59,92
НДС 14,26 4,55
Отпускная цена с НДС, акцизом и другими налогами 202,29 64,47
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 202,29 64,47
Оборот сферы обращения 111,50 35,53
Торговая надбавка 98,47 31,38
Затраты по доставке и продаже товара 62,42 19,89
в том числе затраты организаций розничной торговли по доставке товара 6,26 1,99
Прибыль организаций розничной торговли 36,05 11,49
НДС, начисленный организациям розничной торговли 13,03 4,15
Розничная цена товара 313,79 100,00

How to read this table

The rows in this list are categorized by cost type, allowing for a comparison between the cost of raw materials, primary materials, and other components. It is possible to determine the share of the final price attributed to specific resources versus associated expenses. To analyze the structure, one can compare the ruble value of an item with its percentage weight in the total product cost

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The data is presented as a static snapshot without time-series references. This information is relevant for pricing analysis within the children's clothing segment. The data is intended for pricing specialists, retail representatives, and economists studying the structure of consumer spending on textile products

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