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Structure of retail price for men's dress shirt, 2016 edition

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

This cost breakdown shows the components of the final price for men's cotton or blended fabric shirts. The 26 rows list price elements, ranging from raw materials and primary materials to the trade markup. For each component, the amount in rubles and its percentage share of the total cost are provided. For example, raw materials and primary materials, net of returnable waste, cost 206.49 rubles, representing 16.69 percent of the price

shown 25 largest of 26
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 713.0 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 713.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 600.0 Turnover of the distribution sector 524.0 Full cost of one unit of product 488.8 Trade markup 463.8 Production… commercial expensesProduction expenses, including commercial expenses 282.3 Прибыль организаций розничной торговли 260.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 206.5 Затраты по доставке и продаже товара 203.9 Cost of main type of raw material 180.2 Wages including… security contributionsWages including social security contributions 146.7 VAT 113.0 Actual profit, loss (-) 111.3 VAT accrued to retail organizations 60.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 50.7 General production (shop floor) expenses 33.0 Cost of other… and main materialsCost of other types of raw materials and main materials 26.3 Commercial expenses 21.6 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 21.0 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 19.8 Other production expenses 5.49 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.73 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.65 Expenses for… and developmentExpenses for production preparation and development 0.41
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Set in numbers

The table is a snapshot — 26 series shown across 2 breakdowns. 52 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes” — 57.6; the smallest is “Expenses for production preparation and development” at 0.03. The gap between them is 1,921-fold.

All table numbers are series: 26
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 206,49 16,69
Стоимость основного вида сырья 180,21 14,57
Стоимость других видов сырья и основных материалов 26,28 2,12
Расходы на производство, включая коммерческие расходы 282,26 22,82
Вспомогательные материалы на технологические цели 1,65 0,13
Топливо и энергия, включая воду и пар на технологические цели 21,00 1,70
Расходы на подготовку и освоение производства 0,41 0,03
Расходы на содержание и эксплуатацию оборудования 1,73 0,14
Заработная плата с отчислениями на cоциальные нужды 146,71 11,86
Общехозяйственные (общезаводские) расходы 50,69 4,10
Общепроизводственные (цеховые) расходы 33,03 2,67
Прочие производственные расходы 5,49 0,44
Коммерческие расходы 21,55 1,74
Полная себестоимость единицы продукции 488,75 39,51
Фактическая прибыль, убыток (-) 111,28 9,00
Отпускная цена без НДС и других видов налогов 600,03 48,51
НДС 112,99 9,13
Отпускная цена с НДС, акцизом и другими налогами 713,02 57,64
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 713,02 57,64
Оборот сферы обращения 523,98 42,36
Торговая надбавка 463,82 37,50
Затраты по доставке и продаже товара 203,87 16,48
в том числе затраты организаций розничной торговли по доставке товара 19,83 1,60
Прибыль организаций розничной торговли 259,95 21,01
НДС, начисленный организациям розничной торговли 60,16 4,86
Розничная цена товара 1 237,00 100,00

How to read this table

The table rows categorize costs into various components, including the cost of primary raw materials and other materials. These can be compared using two columns: the absolute value in rubles and the percentage weight in the final product price. This approach provides a clear view of which elements have the greatest impact on the final cost of the item

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot without time-series context. This information is relevant for analyzing pricing in the textile industry and apparel retail. The data may be useful for retailers, garment manufacturers, and economists studying the structure of consumer prices for consumer goods

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