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Structure of retail price for women's elastic tights, 2018 edition

· snapshot · rows: 25 · periods: 2 · section: Prices, inflation

The cost components of women's elastic tights (20 DEN and more) are compiled in this price structure. The list highlights various cost elements, including the cost of primary raw materials, other types of raw materials and basic materials, as well as total raw material costs net of waste. The rows categorize these items to show the contribution of each element to the total cost. The information is presented as a cross-section without time-series data by year, showing the current distribution of production and sales costs

Retail price of the goods 203.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 122.6 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 122.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 103.9 Full cost of one unit of product 94.4 Turnover of the distribution sector 80.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 72.0 Trade markup 64.2 Cost of main type of raw material 51.6 Затраты по доставке и продаже товара 33.3 Прибыль организаций розничной торговли 30.9 Production… commercial expensesProduction expenses, including commercial expenses 22.5 Cost of other… and main materialsCost of other types of raw materials and main materials 20.4 VAT 18.7 VAT accrued to retail organizations 13.3 Wages including… security contributionsWages including social security contributions 9.85 Actual profit, loss (-) 9.50 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 3.87 Intermediary turnover 3.36 Auxiliary material… technological purposesAuxiliary materials for technological purposes 2.95 Other production expenses 2.80 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 2.71 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 2.46 Commercial expenses 0.85 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 0.83
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Set in numbers

25 series, arranged across 2 breakdowns rather than over time. 50 values in total.

The largest value belongs to “Retail price of the goods” — 100; the smallest is “Expenses for maintenance and operation of equipment” at 0.41. The gap between them is 244-fold.

All table numbers are series: 25
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 71,97 35,37
Стоимость основного вида сырья 51,56 25,34
Стоимость других видов сырья и основных материалов 20,41 10,03
Расходы на производство, включая коммерческие расходы 22,45 11,03
Вспомогательные материалы на технологические цели 2,95 1,45
Топливо и энергия, включая воду и пар на технологические цели 2,46 1,21
Расходы на содержание и эксплуатацию оборудования 0,83 0,41
Заработная плата с отчислениями на cоциальные нужды 9,85 4,84
Общехозяйственные (общезаводские) расходы 2,71 1,33
Прочие производственные расходы 2,80 1,38
Коммерческие расходы 0,85 0,42
Полная себестоимость единицы продукции 94,42 46,41
Фактическая прибыль, убыток (-) 9,50 4,67
Отпускная цена без НДС и других видов налогов 103,92 51,08
НДС 18,69 9,19
Отпускная цена с НДС, акцизом и другими налогами 122,61 60,26
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 122,61 60,26
Оборот сферы обращения 80,85 39,74
Оборот посреднического звена 3,36 1,65
Торговая надбавка 64,24 31,57
Затраты по доставке и продаже товара 33,31 16,37
в том числе затраты организаций розничной торговли по доставке товара 3,87 1,90
Прибыль организаций розничной торговли 30,93 15,20
НДС, начисленный организациям розничной торговли 13,25 6,51
Розничная цена товара 203,46 100,00

How to read this table

The differences between rows allow for an assessment of the share of raw materials and basic materials in the price, as well as the cost of specific resource types. Indicators can be compared using columns with absolute values in rubles and columns showing the percentage of the total price. This helps to understand what portion of the retail price is allocated to material procurement and what portion goes to other production and trade components that form the final price for the consumer in a store

The same indicator in other breakdowns (10)

More in the section Prices, inflation»

Period and application

The figures in rubles and percentages are useful for analyzing market pricing in the textile industry. Data on the cost structure is relevant for economists and specialists studying the consumer market for light industry goods. The information is presented as a cross-section showing the price structure for the current period, allowing for an assessment of the current proportions of production and distribution costs for this category of consumer goods

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