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Structure of the retail price of children's T-shirt, 2017 edition

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

Twenty-seven cost items constitute the total price of a children's T-shirt, presented here as a detailed breakdown. Each row shows the share of a specific production or distribution stage, such as raw material costs, labor, or overheads. The table provides both absolute amounts in rubles and the percentage share of each component in the final retail price, allowing for a clear assessment of the cost and markup structure without time-series data

shown 25 largest of 27
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 201.1 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 201.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 186.3 Full cost of one unit of product 167.2 Turnover of the distribution sector 114.8 Trade markup 101.3 Production… commercial expensesProduction expenses, including commercial expenses 97.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 70.0 Cost of main type of raw material 64.7 Затраты по доставке и продаже товара 64.2 Прибыль организаций розничной торговли 37.1 Wages including… security contributionsWages including social security contributions 32.2 General production (shop floor) expenses 22.2 Actual profit, loss (-) 19.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 16.0 VAT 14.8 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 7.90 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 7.34 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 6.36 Cost of other… and main materialsCost of other types of raw materials and main materials 5.95 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.87 Commercial expenses 4.74 Other production expenses 0.95 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.70 Expenses for… and developmentExpenses for production preparation and development 0.09
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Set in numbers

27 series, arranged across 2 breakdowns rather than over time. 54 values in total.

“Selling price including VAT, excise and other taxes” leads the table with 63.7, “Expenses for production preparation and development” closes it with 0.03. The gap between them is 2,122-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 69,96 22,15
Стоимость основного вида сырья 64,71 20,49
Стоимость других видов сырья и основных материалов 5,95 1,88
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,70 0,22
Расходы на производство, включая коммерческие расходы 97,23 30,78
Вспомогательные материалы на технологические цели 5,87 1,86
Топливо и энергия, включая воду и пар на технологические цели 7,34 2,32
Расходы на подготовку и освоение производства 0,09 0,03
Расходы на содержание и эксплуатацию оборудования 7,90 2,50
Заработная плата с отчислениями на cоциальные нужды 32,19 10,19
Общехозяйственные (общезаводские) расходы 15,98 5,06
Общепроизводственные (цеховые) расходы 22,17 7,02
Прочие производственные расходы 0,95 0,30
Коммерческие расходы 4,74 1,50
Полная себестоимость единицы продукции 167,19 52,93
Фактическая прибыль, убыток (-) 19,14 6,06
Отпускная цена без НДС и других видов налогов 186,33 58,99
НДС 14,75 4,67
Отпускная цена с НДС, акцизом и другими налогами 201,08 63,66
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 201,08 63,66
Оборот сферы обращения 114,77 36,34
Торговая надбавка 101,33 32,08
Затраты по доставке и продаже товара 64,22 20,33
в том числе затраты организаций розничной торговли по доставке товара 6,36 2,01
Прибыль организаций розничной торговли 37,11 11,75
НДС, начисленный организациям розничной торговли 13,44 4,26
Розничная цена товара 315,85 100,00

How to read this table

The table rows are categorized by the economic purpose of the costs, enabling a comparison of the contribution of various production stages to the final product price. For example, the cost of the primary raw material is sixty-nine rubles and ninety-six kopeks, representing twenty-two point fifteen percent of the total price. Comparing these values illustrates the relative weight of production costs compared to trade markups and fiscal payments distributed across the remaining rows

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

This data is relevant for specialists studying apparel market pricing and manufacturers of children's goods. Rosstat has prepared this breakdown for a detailed analysis of the retail price structure without year-on-year dynamics. The data helps identify which specific cost items most significantly impact the final retail price, providing a clear picture of the distribution across 27 items without requiring additional calculations or forecasts

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