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Structure of retail price for whole drinking milk, 2017 edition

· snapshot · rows: 29 · periods: 2 · section: Prices, inflation

The cost structure of pasteurized milk (2.5–3.2% fat) can be seen through a detailed breakdown of expenses. The table presents 29 rows describing various price components, including the cost of primary raw materials and other supplies. The data provides a snapshot, where each item is listed by amount in rubles and its percentage share of the total product cost

shown 25 largest of 29
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 42.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 42.3 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 38.9 Full cost of one unit of product 37.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 25.1 Cost of main type of raw material 23.0 Turnover of the distribution sector 13.1 Production… commercial expensesProduction expenses, including commercial expenses 11.9 Trade markup 7.69 Затраты по доставке и продаже товара 4.29 Intermediary turnover 4.08 VAT 3.31 Commercial expenses 2.78 Cost of other… and main materialsCost of other types of raw materials and main materials 2.15 Actual profit, loss (-) 1.89 Wages including… security contributionsWages including social security contributions 1.76 General production (shop floor) expenses 1.66 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.60 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 1.54 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.28 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 0.64 Other production expenses 0.55 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.21 Expenses for… and developmentExpenses for production preparation and development 0.10 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.05
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Set in numbers

29 series, arranged across 2 breakdowns rather than over time. 58 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” — 76.4; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.09. The gap between them is 849-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 25,14 45,24
Стоимость основного вида сырья 23,04 41,46
Стоимость других видов сырья и основных материалов 2,15 3,87
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,05 0,09
Расходы на производство, включая коммерческие расходы 11,91 21,43
Вспомогательные материалы на технологические цели 1,60 2,88
Топливо и энергия, включая воду и пар на технологические цели 1,28 2,30
Расходы на подготовку и освоение производства 0,10 0,18
Расходы на содержание и эксплуатацию оборудования 0,64 1,15
Заработная плата с отчислениями на cоциальные нужды 1,76 3,17
Общехозяйственные (общезаводские) расходы 1,54 2,77
Общепроизводственные (цеховые) расходы 1,66 2,99
Прочие производственные расходы 0,55 0,99
Коммерческие расходы 2,78 5,00
Полная себестоимость единицы продукции 37,05 66,67
Фактическая прибыль, убыток (-) 1,89 3,40
Отпускная цена без НДС и других видов налогов 38,94 70,07
НДС 3,31 5,96
Отпускная цена с НДС, акцизом и другими налогами 42,25 76,03
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,21 0,38
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 42,46 76,41
Оборот сферы обращения 13,11 23,59
Оборот посреднического звена 4,08 7,34
Торговая надбавка 7,69 13,84
Затраты по доставке и продаже товара 4,29 7,72
в том числе затраты организаций розничной торговли по доставке товара 0,90 1,62
Прибыль организаций розничной торговли 3,40 6,12
НДС, начисленный организациям розничной торговли 1,34 2,41
Розничная цена товара 55,57 100,00

How to read this table

The list allows for comparing the contribution of different categories to the final cost, such as the proportion of primary materials versus other expenses. Absolute values in rubles can be compared with the relative share of each item to understand the pricing structure. The full list of costs is broken down into individual items, enabling an assessment of the raw material base's weight in the total price

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

This information is relevant for analyzing market mechanisms and understanding pricing policies for dairy products. Data on the share of raw materials and supplies in the retail price is useful for economists, producers, and consumer market analysts. Data is updated according to the Rosstat publication schedule

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