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Structure of the retail price of women's winter boots with top made of, 2016 edition

· snapshot · rows: 27 · periods: 2 · section: Prices, inflation

2707.95 rubles is the cost of raw materials and basic materials net of returnable waste in the price structure of women's winter boots, which equals 37.97% of the total retail value. The indicator is broken down into 27 rows, each disclosing a separate cost element, including the cost of primary and other types of raw materials, labor, taxes, and trade markups. This is a data snapshot without a specific period, detailing the cost formation of the finished product for the consumer

shown 25 largest of 27
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 4,430 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 4,430 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 3,949 Full cost of one unit of product 3,679 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 2,708 Turnover of the distribution sector 2,702 Trade markup 2,490 Cost of main type of raw material 2,468 Затраты по доставке и продаже товара 1,488 Прибыль организаций розничной торговли 1,002 Production… commercial expensesProduction expenses, including commercial expenses 970.8 VAT 447.0 Wages including… security contributionsWages including social security contributions 327.4 Actual profit, loss (-) 270.7 Cost of other… and main materialsCost of other types of raw materials and main materials 240.3 General production (shop floor) expenses 212.3 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 202.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 191.7 Commercial expenses 95.0 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 44.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 43.1 Other production expenses 35.9 Other types of taxes 34.0 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 19.2 Expenses for… and developmentExpenses for production preparation and development 1.70
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Set in numbers

The table is a snapshot — 27 series shown across 2 breakdowns. 54 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes” — 62.1; the smallest is “Expenses for production preparation and development” at 0.02. The gap between them is 3,106-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 2 707,95 37,97
Стоимость основного вида сырья 2 467,65 34,60
Стоимость других видов сырья и основных материалов 240,30 3,37
Расходы на производство, включая коммерческие расходы 970,81 13,61
Вспомогательные материалы на технологические цели 43,11 0,60
Топливо и энергия, включая воду и пар на технологические цели 44,54 0,63
Расходы на подготовку и освоение производства 1,70 0,02
Расходы на содержание и эксплуатацию оборудования 19,15 0,27
Заработная плата с отчислениями на cоциальные нужды 327,40 4,59
Общехозяйственные (общезаводские) расходы 191,70 2,69
Общепроизводственные (цеховые) расходы 212,31 2,98
Прочие производственные расходы 35,90 0,50
Коммерческие расходы 95,00 1,33
Полная себестоимость единицы продукции 3 678,76 51,58
Фактическая прибыль, убыток (-) 270,69 3,80
Отпускная цена без НДС и других видов налогов 3 949,45 55,38
НДС 446,96 6,27
Другие виды налогов 33,96 0,47
Отпускная цена с НДС, акцизом и другими налогами 4 430,37 62,12
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 4 430,37 62,12
Оборот сферы обращения 2 701,74 37,88
Торговая надбавка 2 489,62 34,91
Затраты по доставке и продаже товара 1 487,77 20,86
в том числе затраты организаций розничной торговли по доставке товара 202,09 2,83
Прибыль организаций розничной торговли 1 001,85 14,05
НДС, начисленный организациям розничной торговли 212,12 2,97
Розничная цена товара 7 132,11 100,00

How to read this table

Various types of costs and markups are distributed by rows, helping to see the contribution of each production and sales stage to the final product price. Both absolute values in rubles and the relative share of each component in percent can be compared. This approach allows understanding what part of the footwear cost is attributed to materials and what to the overheads of manufacturers and sellers

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The information is relevant for assessing pricing in the footwear market. It will be useful for those analyzing consumer price structures and expenditure distribution in retail trade. The data is presented as a snapshot, so it does not require periodic updates and reflects the situation at a single point in time

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