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Structure of retail price for vodka 40% and above, 2017 edition

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

Breakdown of the retail price components for standard quality vodka (40% and above), detailing all cost elements. The list contains thirty rows describing costs for raw materials, primary materials, and other expenses. Columns provide amounts in rubles and the percentage share of each component relative to the final price. These indicators show the proportion of specific components in the product cost, such as the cost of primary raw materials or other material expenses

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 394.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 394.3 Excise tax 209.2 Turnover of the distribution sector 178.8 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 126.1 Full cost of one unit of product 99.8 Trade markup 88.6 Intermediary turnover 72.6 VAT 59.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 51.6 Production… commercial expensesProduction expenses, including commercial expenses 48.2 Actual profit, loss (-) 26.3 Cost of main type of raw material 26.1 Cost of other… and main materialsCost of other types of raw materials and main materials 25.5 Commercial expenses 10.8 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 10.5 General production (shop floor) expenses 7.11 Wages including… security contributionsWages including social security contributions 6.33 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.07 Other production expenses 3.65 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.85 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.84 Other types of taxes 0.11 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.11 Expenses for… and developmentExpenses for production preparation and development 0.09
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 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” — 68.8; the smallest is “Delivery charges for products (goods) to customers carried out by the processing enterprise” at 0.02. The gap between them is 3,441-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 51,64 9,01
Стоимость основного вида сырья 26,10 4,55
Стоимость других видов сырья и основных материалов 25,54 4,46
Расходы на производство, включая коммерческие расходы 48,17 8,40
Вспомогательные материалы на технологические цели 6,07 1,06
Топливо и энергия, включая воду и пар на технологические цели 1,85 0,32
Расходы на подготовку и освоение производства 0,09 0,02
Расходы на содержание и эксплуатацию оборудования 1,84 0,32
Заработная плата с отчислениями на cоциальные нужды 6,33 1,10
Общехозяйственные (общезаводские) расходы 10,46 1,82
Общепроизводственные (цеховые) расходы 7,11 1,24
Прочие производственные расходы 3,65 0,64
Коммерческие расходы 10,77 1,88
Полная себестоимость единицы продукции 99,81 17,41
Фактическая прибыль, убыток (-) 26,27 4,58
Отпускная цена без НДС и других видов налогов 126,08 21,99
НДС 58,97 10,29
Акциз 209,18 36,49
Другие виды налогов 0,11 0,02
Отпускная цена с НДС, акцизом и другими налогами 394,34 68,79
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,11 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 394,45 68,81
Оборот сферы обращения 178,81 31,19
Оборот посреднического звена 72,57 12,66
Торговая надбавка 88,56 15,45
Затраты по доставке и продаже товара 50,51 8,81
в том числе затраты организаций розничной торговли по доставке товара 6,34 1,11
Прибыль организаций розничной торговли 38,05 6,64
НДС, начисленный организациям розничной торговли 17,68 3,08
Розничная цена товара 573,26 100,00

How to read this table

The table rows differentiate total raw material and material costs through detailed breakdown. The first row shows the cost of raw materials net of returnable waste, while subsequent rows specify the share of primary raw materials and other material types. Comparing these values reveals the proportion of the price driven by key components versus incidental expenses. The data is presented as a point-in-time snapshot without time-series analysis

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

This statistics reflects price distribution at a specific point in time, without dynamic trends. Data is provided in rubles and percent to facilitate analysis of cost structure and trade markups. This information is intended for alcohol industry specialists, economists, and market analysts for pricing assessment within the spirits segment

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