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Structure of retail price for butter, 2017 edition

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

Two hundred eighty-nine rubles and sixty-seven kopecks of the retail price per pack of butter are attributed to raw materials and basic materials, net of returnable waste, accounting for fifty-six point sixty-eight percent of the total cost. The table contains thirty rows, each detailing a specific cost element, including the cost of the primary raw material and other production expenses. Values are provided in two formats: in rubles and as a percentage of the total retail 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 420.2 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 419.0 Cost of main type of raw material 406.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 387.6 Full cost of one unit of product 369.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 289.7 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 130.3 Turnover of the distribution sector 90.9 Production… commercial expensesProduction expenses, including commercial expenses 79.6 Trade markup 68.3 VAT 30.8 Commercial expenses 19.0 Actual profit, loss (-) 18.3 Cost of other… and main materialsCost of other types of raw materials and main materials 13.1 Wages including… security contributionsWages including social security contributions 11.9 General production (shop floor) expenses 11.3 Intermediary turnover 10.8 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 9.67 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 9.11 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 7.44 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.67 Other production expenses 4.95 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 1.14 Other types of taxes 0.64 Expenses for… and developmentExpenses for production preparation and development 0.59
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Set in numbers

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

The largest value belongs to “Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” — 82.2; the smallest is “Expenses for production preparation and development” at 0.12. The gap between them is 685-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 289,67 56,68
Стоимость основного вида сырья 406,89 79,62
Стоимость других видов сырья и основных материалов 13,08 2,56
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 130,30 25,50
Расходы на производство, включая коммерческие расходы 79,55 15,57
Вспомогательные материалы на технологические цели 5,67 1,11
Топливо и энергия, включая воду и пар на технологические цели 9,11 1,78
Расходы на подготовку и освоение производства 0,59 0,12
Расходы на содержание и эксплуатацию оборудования 7,44 1,46
Заработная плата с отчислениями на cоциальные нужды 11,89 2,33
Общехозяйственные (общезаводские) расходы 9,67 1,89
Общепроизводственные (цеховые) расходы 11,25 2,20
Прочие производственные расходы 4,95 0,97
Коммерческие расходы 18,98 3,71
Полная себестоимость единицы продукции 369,22 72,25
Фактическая прибыль, убыток (-) 18,34 3,59
Отпускная цена без НДС и других видов налогов 387,56 75,84
НДС 30,84 6,03
Другие виды налогов 0,64 0,13
Отпускная цена с НДС, акцизом и другими налогами 419,04 82,00
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 1,14 0,22
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 420,18 82,22
Оборот сферы обращения 90,85 17,78
Оборот посреднического звена 10,80 2,11
Торговая надбавка 68,32 13,37
Затраты по доставке и продаже товара 39,12 7,66
в том числе затраты организаций розничной торговли по доставке товара 4,10 0,80
Прибыль организаций розничной торговли 29,20 5,71
НДС, начисленный организациям розничной торговли 11,73 2,30
Розничная цена товара 511,03 100,00

How to read this table

The thirty rows of the table detail the price formation process, from the cost of primary raw materials to retail markups. Both absolute values in rubles and the share of each component in the total cost can be compared. This structure illustrates which specific stage of production or distribution contributes most to the retail price and allows for assessing the significance of each cost item for the end consumer

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

This information is relevant for analyzing food market pricing and may be useful to researchers of the retail economy. Rosstat data provides a detailed breakdown of the price structure without being tied to a specific time period, being updated as statistical observations are conducted

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