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Structure of the retail price of women's jumper, 2018 edition

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

The final cost of a women's jumper is composed of twenty-seven components, and this table details each stage of price formation. It reflects costs for raw materials, primary materials, production, transportation, and trade markups. Each row provides data in absolute terms in rubles and as a percentage of the retail price. This breakdown helps identify the specific share of the price attributed to the purchase of fabrics and accessories versus enterprise overhead costs

shown 25 largest of 27
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 977.1 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 977.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 910.1 Full cost of one unit of product 770.9 Turnover of the distribution sector 597.4 Trade markup 536.3 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 406.6 Cost of main type of raw material 390.2 Production… commercial expensesProduction expenses, including commercial expenses 364.3 Затраты по доставке и продаже товара 314.0 Прибыль организаций розничной торговли 222.4 Wages including… security contributionsWages including social security contributions 151.0 Actual profit, loss (-) 139.2 General production (shop floor) expenses 80.8 VAT 67.0 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 62.2 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 29.0 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 21.2 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 19.0 Cost of other… and main materialsCost of other types of raw materials and main materials 18.2 Commercial expenses 16.6 Other production expenses 6.53 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.26 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 1.77 Expenses for… and developmentExpenses for production preparation and development 0.79
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Set in numbers

27 series, arranged across 2 breakdowns rather than over time. 54 values in total.

“Selling price including VAT, excise and other taxes” leads the table with 62.1, “Expenses for production preparation and development” closes it with 0.05. The gap between them is 1,241-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 406,61 25,82
Стоимость основного вида сырья 390,23 24,78
Стоимость других видов сырья и основных материалов 18,15 1,15
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 1,77 0,11
Расходы на производство, включая коммерческие расходы 364,29 23,14
Вспомогательные материалы на технологические цели 6,26 0,40
Топливо и энергия, включая воду и пар на технологические цели 21,21 1,35
Расходы на подготовку и освоение производства 0,79 0,05
Расходы на содержание и эксплуатацию оборудования 18,96 1,20
Заработная плата с отчислениями на cоциальные нужды 150,98 9,59
Общехозяйственные (общезаводские) расходы 62,15 3,95
Общепроизводственные (цеховые) расходы 80,78 5,13
Прочие производственные расходы 6,53 0,41
Коммерческие расходы 16,63 1,06
Полная себестоимость единицы продукции 770,90 48,96
Фактическая прибыль, убыток (-) 139,17 8,84
Отпускная цена без НДС и других видов налогов 910,07 57,80
НДС 67,00 4,26
Отпускная цена с НДС, акцизом и другими налогами 977,07 62,06
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 977,07 62,06
Оборот сферы обращения 597,42 37,94
Торговая надбавка 536,34 34,06
Затраты по доставке и продаже товара 313,97 19,94
в том числе затраты организаций розничной торговли по доставке товара 28,98 1,84
Прибыль организаций розничной торговли 222,37 14,12
НДС, начисленный организациям розничной торговли 61,08 3,88
Розничная цена товара 1 574,49 100,00

How to read this table

Various cost items, such as the cost of primary raw materials and other materials, can be compared to assess their contribution to the final price. The table rows cover the entire production and trade cycle, from inception to sale to the end consumer. Specific indicators, such as raw materials and primary materials net of returnable waste, amount to 406.61 rubles, representing 25.82 percent of the total price. These data illustrate the distribution of funds within the retail price of a single unit of goods

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

This breakdown facilitates the analysis of pricing in the garment industry, with indicators presented in rubles and percent. The data does not include time-series dynamics, allowing for a detailed examination of price composition at a specific point in time. The information is prepared by Rosstat and can be used to study the formation of production costs and markups on light industry goods

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