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Structure of retail price for children's T-shirt, 2018 edition

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

Seventy-one rubles seventy kopecks is the cost of raw materials and basic materials in the price structure of a single children's T-shirt, equivalent to twenty-one point forty-nine percent of the total cost. Such detail helps clarify how the product price is formed across twenty-seven expense items. This table presents indicators in rubles and percentages, covering all stages from raw material procurement to the final retail price, without reference to specific time periods

shown 25 largest of 27
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 209.9 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 209.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 193.9 Full cost of one unit of product 173.6 Turnover of the distribution sector 123.7 Trade markup 109.2 Production… commercial expensesProduction expenses, including commercial expenses 101.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 71.7 Затраты по доставке и продаже товара 68.9 Cost of main type of raw material 66.4 Прибыль организаций розничной торговли 40.4 Wages including… security contributionsWages including social security contributions 33.9 General production (shop floor) expenses 22.8 Actual profit, loss (-) 20.3 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 16.8 VAT 16.0 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 8.11 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 7.69 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 6.94 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.29 Cost of other… and main materialsCost of other types of raw materials and main materials 6.08 Commercial expenses 5.16 Other production expenses 1.07 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.74 Expenses for… and developmentExpenses for production preparation and development 0.11
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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” — 62.9; the smallest is “Expenses for production preparation and development” at 0.03. The gap between them is 2,097-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 71,70 21,49
Стоимость основного вида сырья 66,36 19,89
Стоимость других видов сырья и основных материалов 6,08 1,82
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,74 0,22
Расходы на производство, включая коммерческие расходы 101,92 30,54
Вспомогательные материалы на технологические цели 6,29 1,89
Топливо и энергия, включая воду и пар на технологические цели 7,69 2,30
Расходы на подготовку и освоение производства 0,11 0,03
Расходы на содержание и эксплуатацию оборудования 8,11 2,43
Заработная плата с отчислениями на cоциальные нужды 33,90 10,16
Общехозяйственные (общезаводские) расходы 16,80 5,03
Общепроизводственные (цеховые) расходы 22,79 6,83
Прочие производственные расходы 1,07 0,32
Коммерческие расходы 5,16 1,55
Полная себестоимость единицы продукции 173,62 52,03
Фактическая прибыль, убыток (-) 20,31 6,09
Отпускная цена без НДС и других видов налогов 193,93 58,12
НДС 16,01 4,80
Отпускная цена с НДС, акцизом и другими налогами 209,94 62,92
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 209,94 62,92
Оборот сферы обращения 123,74 37,08
Торговая надбавка 109,23 32,73
Затраты по доставке и продаже товара 68,88 20,64
в том числе затраты организаций розничной торговли по доставке товара 6,94 2,08
Прибыль организаций розничной торговли 40,35 12,09
НДС, начисленный организациям розничной торговли 14,51 4,35
Розничная цена товара 333,68 100,00

How to read this table

Table rows are categorized by cost type, including primary raw materials, other materials, and auxiliary expenses, allowing for comparison of their contribution to the final T-shirt cost. Both absolute values in rubles and relative shares in percent can be compared to identify which expense item is most significant in forming the retail price of a specific item within the presented data slice

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Information is prepared based on Rosstat data and is intended for specialists studying cost structures in the light industry, as well as those interested in the pricing process for children's goods. Data updates are subject to Rosstat conducting relevant surveys; therefore, the presented slice reflects the market state at the time of publication of this specific analytical material

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