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Structure of retail price for butter, 2018 edition

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

The total cost of butter is distributed across 30 different items, showing the share of each production and distribution stage in the final price. Each row contains two indicators: the absolute value in rubles and the relative share as a percentage. For example, the cost of raw materials and basic materials, excluding returnable waste, is 298.8 rubles, which corresponds to 56.31 percent of the price. The summary covers all costs, from milk procurement to the retail markup

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 431.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 430.5 Cost of main type of raw material 412.3 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 397.7 Full cost of one unit of product 379.3 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 298.8 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 125.9 Turnover of the distribution sector 99.0 Production… commercial expensesProduction expenses, including commercial expenses 80.5 Trade markup 74.9 VAT 32.7 Commercial expenses 19.1 Actual profit, loss (-) 18.5 Cost of other… and main materialsCost of other types of raw materials and main materials 12.4 Wages including… security contributionsWages including social security contributions 12.1 General production (shop floor) expenses 11.3 Intermediary turnover 11.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 10.3 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 8.89 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 7.37 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.47 Other production expenses 5.40 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 1.15 Expenses for… and developmentExpenses for production preparation and development 0.57 Other types of taxes 0.08
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” leads the table with 81.4, “Other types of taxes” closes it with 0.02. The gap between them is 4,068-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 298,80 56,31
Стоимость основного вида сырья 412,31 77,70
Стоимость других видов сырья и основных материалов 12,35 2,33
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 125,86 23,72
Расходы на производство, включая коммерческие расходы 80,45 15,16
Вспомогательные материалы на технологические цели 5,47 1,03
Топливо и энергия, включая воду и пар на технологические цели 8,89 1,68
Расходы на подготовку и освоение производства 0,57 0,11
Расходы на содержание и эксплуатацию оборудования 7,37 1,39
Заработная плата с отчислениями на cоциальные нужды 12,11 2,28
Общехозяйственные (общезаводские) расходы 10,28 1,94
Общепроизводственные (цеховые) расходы 11,27 2,12
Прочие производственные расходы 5,40 1,02
Коммерческие расходы 19,09 3,60
Полная себестоимость единицы продукции 379,25 71,47
Фактическая прибыль, убыток (-) 18,49 3,48
Отпускная цена без НДС и других видов налогов 397,74 74,96
НДС 32,66 6,16
Другие виды налогов 0,08 0,02
Отпускная цена с НДС, акцизом и другими налогами 430,48 81,13
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 1,15 0,22
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 431,63 81,35
Оборот сферы обращения 98,98 18,65
Оборот посреднического звена 11,23 2,12
Торговая надбавка 74,93 14,12
Затраты по доставке и продаже товара 43,06 8,12
в том числе затраты организаций розничной торговли по доставке товара 4,25 0,80
Прибыль организаций розничной торговли 31,87 6,01
НДС, начисленный организациям розничной торговли 12,82 2,42
Розничная цена товара 530,61 100,00

How to read this table

The rows differ by the nature of the costs, highlighting the cost of the primary raw material, expenses for other raw materials, and basic materials. Comparing these indicators helps determine what portion of the price is generated within the processing plant versus what relates to taxes, logistics, or retail markups. The structure is broken down into individual elements, allowing the contribution of each stage to the final retail price to be traced

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot without a specific period, as the focus is on the current price composition. This information is updated by Rosstat as economic surveys are conducted and is useful for trade specialists, food market analysts, and anyone studying the pricing of staple food products

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