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Structure of the retail price of men's shirt, 2017 edition

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

222.83 rubles is the cost of raw materials and basic materials net of waste in the price of a men's shirt, accounting for 17.13 percent of the total value. The table contains 27 rows, each detailing a specific cost and markup component that forms the final retail price. Consumers and analysts can assess the contribution of each component, from fabric costs to marketing expenses, presented as a cross-section without annual distribution

shown 25 largest of 27
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 752.0 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 752.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 635.0 Turnover of the distribution sector 549.1 Full cost of one unit of product 518.3 Trade markup 480.7 Production… commercial expensesProduction expenses, including commercial expenses 295.5 Затраты по доставке и продаже товара 273.3 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 222.8 Прибыль организаций розничной торговли 207.4 Cost of main type of raw material 193.7 Wages including… security contributionsWages including social security contributions 152.7 VAT 117.0 Actual profit, loss (-) 116.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 53.3 General production (shop floor) expenses 34.7 Cost of other… and main materialsCost of other types of raw materials and main materials 29.2 Commercial expenses 22.8 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 22.7 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 20.3 Other production expenses 5.54 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.06 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.59 Expenses for… and developmentExpenses for production preparation and development 0.18 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.08
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Set in numbers

This is a cross-section: 27 series across 2 breakdowns. 54 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes” — 57.8; the smallest is “Expenses for production preparation and development” at 0.01. The gap between them is 5,780-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 222,83 17,13
Стоимость основного вида сырья 193,68 14,89
Стоимость других видов сырья и основных материалов 29,23 2,25
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,08 0,01
Расходы на производство, включая коммерческие расходы 295,51 22,71
Вспомогательные материалы на технологические цели 1,59 0,12
Топливо и энергия, включая воду и пар на технологические цели 22,72 1,75
Расходы на подготовку и освоение производства 0,18 0,01
Расходы на содержание и эксплуатацию оборудования 2,06 0,16
Заработная плата с отчислениями на cоциальные нужды 152,68 11,73
Общехозяйственные (общезаводские) расходы 53,33 4,10
Общепроизводственные (цеховые) расходы 34,66 2,66
Прочие производственные расходы 5,54 0,43
Коммерческие расходы 22,75 1,75
Полная себестоимость единицы продукции 518,34 39,84
Фактическая прибыль, убыток (-) 116,67 8,97
Отпускная цена без НДС и других видов налогов 635,01 48,81
НДС 117,03 8,99
Отпускная цена с НДС, акцизом и другими налогами 752,04 57,80
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 752,04 57,80
Оборот сферы обращения 549,07 42,20
Торговая надбавка 480,69 36,94
Затраты по доставке и продаже товара 273,29 21,00
в том числе затраты организаций розничной торговли по доставке товара 20,34 1,56
Прибыль организаций розничной торговли 207,40 15,94
НДС, начисленный организациям розничной торговли 68,38 5,26
Розничная цена товара 1 301,11 100,00

How to read this table

Various expense items included in the final product cost are separated by rows for a detailed analysis of the product structure. For example, the cost of the primary raw material and the cost of other types of materials are listed separately. By comparing indicators in rubles and as a percent of the total price, the weight of each item in the cost structure can be observed, such as the share of raw materials and basic materials net of returnable waste compared to other production and sales costs

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

Current data on the price composition of a men's shirt made of cotton or blended fabrics reflect the current market cost cross-section. This information is useful for apparel manufacturers, retailers, and economists to understand pricing in the garment industry. Rosstat publishes data as a detailed breakdown, showing exactly how the cost of a finished product for the consumer is formed in retail trade

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