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Structure of the retail price of a children's winter jacket, 2017 edition

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

Composition of the retail price for a school-age child's winter jacket with a shell fabric upper. All price components are listed in 26 rows: from raw materials and materials to trade markup and taxes. The cost of raw materials and basic materials is 977.89 rubles, representing 28.04 percent of the final price. Data is presented in rubles and as a percentage of the retail price, showing the share of each element in the product cost

shown 25 largest of 26
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,433 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 2,433 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,248 Full cost of one unit of product 1,998 Turnover of the distribution sector 1,054 Production… commercial expensesProduction expenses, including commercial expenses 1,020 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 977.9 Trade markup 959.8 Cost of main type of raw material 786.1 Затраты по доставке и продаже товара 549.0 Wages including… security contributionsWages including social security contributions 452.0 Прибыль организаций розничной торговли 410.8 Actual profit, loss (-) 249.3 General production (shop floor) expenses 245.7 Cost of other… and main materialsCost of other types of raw materials and main materials 191.8 VAT 185.5 VAT accrued to retail organizations 94.0 Commercial expenses 73.5 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 72.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 70.9 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 58.2 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 53.1 Other production expenses 44.3 Auxiliary material… technological purposesAuxiliary materials for technological purposes 8.21 Expenses for… and developmentExpenses for production preparation and development 0.10
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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” — 69.8; the smallest is “Expenses for production preparation and development” at 0.

All table numbers are series: 26
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 977,89 28,04
Стоимость основного вида сырья 786,05 22,54
Стоимость других видов сырья и основных материалов 191,84 5,50
Расходы на производство, включая коммерческие расходы 1 020,45 29,27
Вспомогательные материалы на технологические цели 8,21 0,24
Топливо и энергия, включая воду и пар на технологические цели 72,74 2,09
Расходы на подготовку и освоение производства 0,10 0,00
Расходы на содержание и эксплуатацию оборудования 53,05 1,52
Заработная плата с отчислениями на cоциальные нужды 451,96 12,96
Общехозяйственные (общезаводские) расходы 70,87 2,03
Общепроизводственные (цеховые) расходы 245,72 7,05
Прочие производственные расходы 44,27 1,27
Коммерческие расходы 73,53 2,11
Полная себестоимость единицы продукции 1 998,34 57,31
Фактическая прибыль, убыток (-) 249,31 7,15
Отпускная цена без НДС и других видов налогов 2 247,65 64,46
НДС 185,46 5,32
Отпускная цена с НДС, акцизом и другими налогами 2 433,11 69,78
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 433,11 69,78
Оборот сферы обращения 1 053,78 30,22
Торговая надбавка 959,81 27,53
Затраты по доставке и продаже товара 549,04 15,75
в том числе затраты организаций розничной торговли по доставке товара 58,21 1,67
Прибыль организаций розничной торговли 410,77 11,78
НДС, начисленный организациям розничной торговли 93,97 2,69
Розничная цена товара 3 486,89 100,00

How to read this table

The rows in this dataset break down the total cost into specific expenditure items. You can compare the cost of the primary raw material with other materials to see how much of the budget is allocated to basic versus additional components. This allows for assessing the contribution of each material group to the final retail price of the product

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

Indicators are presented as a single snapshot in rubles and as a percentage of the total cost. This information is relevant for pricing analysis in the children's clothing segment. The data may be useful for retailers, textile manufacturers, and economists studying the structure of consumer spending

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