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Structure of retail price for boneless beef, 2017 edition

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

The final cost of boneless beef can be understood through the distribution of raw material, production, and logistics costs. Rows specify various price components, including the cost of the primary raw material and other materials. Columns provide both absolute values in rubles and the percentage share of each item relative to the total, allowing for an assessment of each factor's impact on the final product price

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 366.7 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 366.2 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 329.2 Full cost of one unit of product 299.7 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 253.6 Cost of main type of raw material 249.8 Turnover of the distribution sector 97.3 Trade markup 74.9 Production… commercial expensesProduction expenses, including commercial expenses 46.2 VAT 37.0 Actual profit, loss (-) 29.4 Wages including… security contributionsWages including social security contributions 18.8 Intermediary turnover 12.5 Cost of other… and main materialsCost of other types of raw materials and main materials 9.06 General production (shop floor) expenses 7.53 Commercial expenses 5.86 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 5.25 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 3.69 Other production expenses 2.94 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 2.79 Auxiliary material… technological purposesAuxiliary materials for technological purposes 2.23 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.93 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.49 Expenses for… and developmentExpenses for production preparation and development 0.35 Other types of taxes 0.08
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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 60 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” leads the table with 79, “Other types of taxes” closes it with 0.02. The gap between them is 3,952-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 253,58 54,65
Стоимость основного вида сырья 249,77 53,83
Стоимость других видов сырья и основных материалов 9,06 1,95
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 5,25 1,13
Расходы на производство, включая коммерческие расходы 46,16 9,95
Вспомогательные материалы на технологические цели 2,23 0,48
Топливо и энергия, включая воду и пар на технологические цели 3,69 0,80
Расходы на подготовку и освоение производства 0,35 0,08
Расходы на содержание и эксплуатацию оборудования 1,93 0,42
Заработная плата с отчислениями на cоциальные нужды 18,84 4,06
Общехозяйственные (общезаводские) расходы 2,79 0,60
Общепроизводственные (цеховые) расходы 7,53 1,62
Прочие производственные расходы 2,94 0,63
Коммерческие расходы 5,86 1,26
Полная себестоимость единицы продукции 299,74 64,60
Фактическая прибыль, убыток (-) 29,43 6,34
Отпускная цена без НДС и других видов налогов 329,17 70,94
НДС 36,95 7,96
Другие виды налогов 0,08 0,02
Отпускная цена с НДС, акцизом и другими налогами 366,20 78,92
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,49 0,11
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 366,69 79,03
Оборот сферы обращения 97,30 20,97
Оборот посреднического звена 12,49 2,69
Торговая надбавка 74,92 16,15
Затраты по доставке и продаже товара 45,37 9,78
в том числе затраты организаций розничной торговли по доставке товара 4,25 0,92
Прибыль организаций розничной торговли 29,55 6,37
НДС, начисленный организациям розничной торговли 9,89 2,13
Розничная цена товара 463,99 100,00

How to read this table

Comparing the table rows allows for an assessment of each component's contribution to the total cost of meat. Raw material and primary material costs can be compared with other expenses to determine the proportion of the price attributed to procurement versus processing. In this case, the cost of the primary raw material is 253.58 rubles or 54.65 percent of the price, illustrating the expenditure structure

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is presented as a single cross-section without reference to specific dates or periods. The information is relevant for analyzing current pricing models in the meat market. This data is useful for economists, retailers, and market analysts seeking to understand pricing mechanisms in the meat industry

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