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Structure of retail price for boiled sausage of the highest grade, 2016 edition

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

The cost structure of premium sausage can be determined by examining the distribution of raw material and supply costs. Rows specify various price components: primary raw materials, other supplies, and total costs excluding waste. Data are presented in rubles and as a percentage of total cost, allowing for an assessment of each expenditure item's weight in the final product

shown 25 largest of 30
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 284.7 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 283.8 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 260.3 Full cost of one unit of product 229.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 166.9 Cost of main type of raw material 144.9 Turnover of the distribution sector 100.7 Trade markup 65.1 Production… commercial expensesProduction expenses, including commercial expenses 62.6 Actual profit, loss (-) 30.9 Intermediary turnover 25.4 VAT 23.4 Cost of other… and main materialsCost of other types of raw materials and main materials 22.0 Commercial expenses 21.9 Wages including… security contributionsWages including social security contributions 10.1 General production (shop floor) expenses 9.82 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.06 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.36 Auxiliary material… technological purposesAuxiliary materials for technological purposes 3.17 Other production expenses 3.03 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.59 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.86 Expenses for… and developmentExpenses for production preparation and development 0.60 Other types of taxes 0.09 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” — 73.9; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.01. The gap between them is 7,386-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 166,91 43,30
Стоимость основного вида сырья 144,93 37,60
Стоимость других видов сырья и основных материалов 22,01 5,71
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,03 0,01
Расходы на производство, включая коммерческие расходы 62,56 16,23
Вспомогательные материалы на технологические цели 3,17 0,82
Топливо и энергия, включая воду и пар на технологические цели 4,36 1,13
Расходы на подготовку и освоение производства 0,60 0,16
Расходы на содержание и эксплуатацию оборудования 2,59 0,67
Заработная плата с отчислениями на cоциальные нужды 10,08 2,62
Общехозяйственные (общезаводские) расходы 7,06 1,83
Общепроизводственные (цеховые) расходы 9,82 2,55
Прочие производственные расходы 3,03 0,79
Коммерческие расходы 21,85 5,67
Полная себестоимость единицы продукции 229,47 59,53
Фактическая прибыль, убыток (-) 30,86 8,01
Отпускная цена без НДС и других видов налогов 260,33 67,54
НДС 23,42 6,08
Другие виды налогов 0,09 0,02
Отпускная цена с НДС, акцизом и другими налогами 283,84 73,64
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,86 0,22
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 284,70 73,86
Оборот сферы обращения 100,74 26,14
Оборот посреднического звена 25,39 6,59
Торговая надбавка 65,09 16,89
Затраты по доставке и продаже товара 36,96 9,59
в том числе затраты организаций розничной торговли по доставке товара 3,67 0,95
Прибыль организаций розничной торговли 28,13 7,30
НДС, начисленный организациям розничной торговли 10,26 2,66
Розничная цена товара 385,44 100,00

How to read this table

Table rows distinguish total raw material and supply costs from specific components, such as the cost of primary raw materials or other auxiliary supplies. Comparing these rows helps identify the share of the base product versus additional components in the price. Columns provide both nominal values in rubles and the relative share of each item as a percentage

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

The data are presented as a static snapshot without time-series links. The information is current as of the sample date and covers thirty different cost categories. This data may be useful to food industry specialists, economists, and market researchers for analyzing the cost structure of finished products

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