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Structure of the retail price of shoes for preschool children, 2018 edition

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

Production and sales costs for children's boots and shoes are broken down into 27 items that form the final product price. The series detail all cost components, including raw material costs, labor, taxes, and trade markups. For each item, values are provided in rubles and as a share of the final retail price. For example, costs for raw materials and basic materials, net of scrap, amount to 627.77 rubles, which is 27.37 percent of the price of a pair of footwear

shown 25 largest of 27
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 1,543 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,542 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,404 Full cost of one unit of product 1,219 Turnover of the distribution sector 751.1 Trade markup 678.3 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 627.8 Production… commercial expensesProduction expenses, including commercial expenses 591.4 Cost of main type of raw material 542.1 Затраты по доставке и продаже товара 422.7 Прибыль организаций розничной торговли 255.6 Wages including… security contributionsWages including social security contributions 200.4 Actual profit, loss (-) 185.2 VAT 138.1 Commercial expenses 123.5 General production (shop floor) expenses 106.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 92.2 Cost of other… and main materialsCost of other types of raw materials and main materials 85.7 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 63.1 Auxiliary material… technological purposesAuxiliary materials for technological purposes 34.5 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 20.6 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 5.31 Expenses for… and developmentExpenses for production preparation and development 5.28 Other production expenses 2.92 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.33
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Set in numbers

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

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 67.3, “Delivery charges of products (goods) to customers carried out by the enterprise” closes it with 0.01. The gap between them is 6,725-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 627,77 27,37
Стоимость основного вида сырья 542,10 23,63
Стоимость других видов сырья и основных материалов 85,67 3,73
Расходы на производство, включая коммерческие расходы 591,38 25,78
Вспомогательные материалы на технологические цели 34,49 1,50
Топливо и энергия, включая воду и пар на технологические цели 20,58 0,90
Расходы на подготовку и освоение производства 5,28 0,23
Расходы на содержание и эксплуатацию оборудования 5,31 0,23
Заработная плата с отчислениями на cоциальные нужды 200,36 8,73
Общехозяйственные (общезаводские) расходы 92,19 4,02
Общепроизводственные (цеховые) расходы 106,71 4,65
Прочие производственные расходы 2,92 0,13
Коммерческие расходы 123,54 5,39
Полная себестоимость единицы продукции 1 219,15 53,15
Фактическая прибыль, убыток (-) 185,15 8,07
Отпускная цена без НДС и других видов налогов 1 404,30 61,22
НДС 138,07 6,02
Отпускная цена с НДС, акцизом и другими налогами 1 542,37 67,24
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,33 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 542,70 67,25
Оборот сферы обращения 751,11 32,75
Торговая надбавка 678,27 29,57
Затраты по доставке и продаже товара 422,65 18,43
в том числе затраты организаций розничной торговли по доставке товара 63,12 2,75
Прибыль организаций розничной торговли 255,62 11,14
НДС, начисленный организациям розничной торговли 72,84 3,18
Розничная цена товара 2 293,81 100,00

How to read this table

Different rows show the share of each expenditure item in the final price. Comparing indicators via percentage values is convenient, as they show the weight of specific production or distribution stages in the final price. The table includes data on raw materials, such as the cost of the main material type, alongside labor costs or trade organization profits, providing a complete overview of the cost structure of children's footwear

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot without breakdown by year or period. Information is updated as Rosstat conducts statistical surveys. This data is useful for economists, footwear manufacturers, and consumers seeking to understand the factors influencing the retail price of children's goods and the share of production costs or trade markups

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