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Structure of the retail price of children's boots and shoes, 2017 edition

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

The final cost of children's footwear is composed of raw materials, other materials, and various expenses. The table shows the price distribution for preschool children's boots and shoes. Rows are categorized by component type, highlighting the cost of primary raw materials, other materials, and total raw material costs net of waste. The data presents the price structure in rubles and as a percentage of the total to facilitate in-depth analysis of production costs for children's products

shown 25 largest of 28
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 1,489 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,489 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,356 Full cost of one unit of product 1,176 Turnover of the distribution sector 727.4 Trade markup 657.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 610.8 Production… commercial expensesProduction expenses, including commercial expenses 565.1 Cost of main type of raw material 527.7 Затраты по доставке и продаже товара 409.1 Wages including… security contributionsWages including social security contributions 187.8 Actual profit, loss (-) 180.1 VAT 132.4 Commercial expenses 121.5 General production (shop floor) expenses 104.9 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 84.5 Cost of other… and main materialsCost of other types of raw materials and main materials 83.2 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 61.9 Auxiliary material… technological purposesAuxiliary materials for technological purposes 33.9 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 19.7 Expenses for… and developmentExpenses for production preparation and development 5.02 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 5.01 Other production expenses 2.70 Other types of taxes 0.72 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.18
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Set in numbers

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

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 67.2, “Delivery charges of products (goods) to customers carried out by the enterprise” closes it with 0.01. The gap between them is 6,719-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 610,83 27,56
Стоимость основного вида сырья 527,68 23,81
Стоимость других видов сырья и основных материалов 83,15 3,75
Расходы на производство, включая коммерческие расходы 565,06 25,49
Вспомогательные материалы на технологические цели 33,89 1,53
Топливо и энергия, включая воду и пар на технологические цели 19,73 0,89
Расходы на подготовку и освоение производства 5,02 0,23
Расходы на содержание и эксплуатацию оборудования 5,01 0,23
Заработная плата с отчислениями на cоциальные нужды 187,83 8,47
Общехозяйственные (общезаводские) расходы 84,49 3,81
Общепроизводственные (цеховые) расходы 104,86 4,73
Прочие производственные расходы 2,70 0,12
Коммерческие расходы 121,53 5,48
Полная себестоимость единицы продукции 1 175,89 53,05
Фактическая прибыль, убыток (-) 180,13 8,13
Отпускная цена без НДС и других видов налогов 1 356,02 61,18
НДС 132,35 5,97
Другие виды налогов 0,72 0,03
Отпускная цена с НДС, акцизом и другими налогами 1 489,09 67,18
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,18 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 489,27 67,19
Оборот сферы обращения 727,35 32,81
Торговая надбавка 657,49 29,66
Затраты по доставке и продаже товара 409,12 18,46
в том числе затраты организаций розничной торговли по доставке товара 61,94 2,79
Прибыль организаций розничной торговли 248,37 11,20
НДС, начисленный организациям розничной торговли 69,86 3,15
Розничная цена товара 2 216,62 100,00

How to read this table

Different expense items allow for comparison between the share of raw materials and other components. The 28-row list includes the cost of the primary raw material and other material expenses. Comparing ruble values and percentages helps assess the weight of each category in the final product price

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

This snapshot, not tied to specific years, demonstrates how costs are distributed within a single pair of footwear. Indicators include the cost of primary raw materials and materials net of returnable waste. This data, provided in rubles and percentages, is useful for assessing the cost of children's footwear and studying market price formation for preschooler products

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