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Structure of retail price for cooked sausage of 1st and 2nd grades, 2018 edition

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

The retail price of grade 1 and 2 boiled sausage can be understood through a breakdown of its components. The list contains thirty rows, including costs for primary raw materials, other materials, and other expenses. The columns show both the nominal value of each component in rubles and its share as a percentage of the total price. This helps determine the proportion of costs attributed to raw materials and materials, as well as track how production and sales costs are distributed

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 235.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 235.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 214.1 Full cost of one unit of product 194.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 144.1 Cost of main type of raw material 119.9 Turnover of the distribution sector 92.2 Trade markup 59.0 Production… commercial expensesProduction expenses, including commercial expenses 50.8 Intermediary turnover 24.4 Cost of other… and main materialsCost of other types of raw materials and main materials 24.3 VAT 20.7 Actual profit, loss (-) 19.3 Commercial expenses 11.6 Wages including… security contributionsWages including social security contributions 11.3 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.91 General production (shop floor) expenses 7.12 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.25 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 3.13 Other production expenses 2.77 Auxiliary material… technological purposesAuxiliary materials for technological purposes 2.50 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.44 Expenses for… and developmentExpenses for production preparation and development 0.19 Other types of taxes 0.19 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.12
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Set in numbers

This is a cross-section: 30 series 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” — 71.9; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.04. The gap between them is 1,796-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 144,10 43,97
Стоимость основного вида сырья 119,93 36,59
Стоимость других видов сырья и основных материалов 24,29 7,41
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,12 0,04
Расходы на производство, включая коммерческие расходы 50,77 15,49
Вспомогательные материалы на технологические цели 2,50 0,76
Топливо и энергия, включая воду и пар на технологические цели 4,25 1,30
Расходы на подготовку и освоение производства 0,19 0,06
Расходы на содержание и эксплуатацию оборудования 3,13 0,96
Заработная плата с отчислениями на cоциальные нужды 11,32 3,45
Общехозяйственные (общезаводские) расходы 7,91 2,41
Общепроизводственные (цеховые) расходы 7,12 2,17
Прочие производственные расходы 2,77 0,85
Коммерческие расходы 11,58 3,53
Полная себестоимость единицы продукции 194,87 59,46
Фактическая прибыль, убыток (-) 19,27 5,88
Отпускная цена без НДС и других видов налогов 214,14 65,34
НДС 20,72 6,32
Другие виды налогов 0,19 0,06
Отпускная цена с НДС, акцизом и другими налогами 235,05 71,72
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,44 0,13
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 235,49 71,85
Оборот сферы обращения 92,24 28,15
Оборот посреднического звена 24,41 7,45
Торговая надбавка 59,03 18,01
Затраты по доставке и продаже товара 34,73 10,60
в том числе затраты организаций розничной торговли по доставке товара 3,56 1,09
Прибыль организаций розничной торговли 24,30 7,41
НДС, начисленный организациям розничной торговли 8,80 2,69
Розничная цена товара 327,73 100,00

How to read this table

The rows in the list are categorized by cost type: some reflect the cost of primary raw materials, while others cover other materials and waste. By comparing them, the contribution of each element to the final product cost can be assessed. Calculations are provided in rubles and as a percentage of the total price, providing a clear view of the cost and markup structure, and identifying which expenditure items contribute most to the final retail price

The same indicator in other breakdowns (9)

More in the section Prices, inflation»

Period and application

The presented data is useful for detailed pricing analysis in the meat industry and for assessing changes in manufacturer cost structures. Data in rubles and percent helps specialists and consumers better understand food cost formation. This information is valuable for studying inflationary processes and for understanding the distribution of cost shares in retail trade without unnecessary assumptions or external estimates

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