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Structure of retail price for smoked fish in Rosstat, 2018 edition

· snapshot · rows: 28 · periods: 2 · section: Prices, inflation

The final retail price of smoked fish can be determined through a cost structure analysis. The rows list the main components, including the cost of the primary raw material and other materials. For each element, the amount in rubles and its percentage share of the total price are provided. In the row for raw materials and materials excluding waste, the value is 186.6 rubles, representing 42.4 percent of the cost

shown 25 largest of 28
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 306.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 306.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 283.8 Full cost of one unit of product 260.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 186.6 Cost of main type of raw material 173.8 Turnover of the distribution sector 133.3 Trade markup 92.4 Production… commercial expensesProduction expenses, including commercial expenses 73.9 Затраты по доставке и продаже товара 45.1 Intermediary turnover 28.3 Wages including… security contributionsWages including social security contributions 24.1 Actual profit, loss (-) 23.3 VAT 22.8 Cost of other… and main materialsCost of other types of raw materials and main materials 12.8 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 10.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 10.2 Commercial expenses 9.22 General production (shop floor) expenses 8.18 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 3.96 Auxiliary material… technological purposesAuxiliary materials for technological purposes 3.50 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 3.42 Other production expenses 3.23 Expenses for… and developmentExpenses for production preparation and development 1.16 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.23
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Set in numbers

The table is a snapshot — 28 series shown across 2 breakdowns. 56 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” — 69.7; the smallest is “Delivery charges for products (goods) to customers carried out by the processing enterprise” at 0.05. The gap between them is 1,394-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 186,60 42,40
Стоимость основного вида сырья 173,84 39,50
Стоимость других видов сырья и основных материалов 12,76 2,90
Расходы на производство, включая коммерческие расходы 73,89 16,79
Вспомогательные материалы на технологические цели 3,50 0,80
Топливо и энергия, включая воду и пар на технологические цели 10,44 2,37
Расходы на подготовку и освоение производства 1,16 0,26
Расходы на содержание и эксплуатацию оборудования 3,96 0,90
Заработная плата с отчислениями на cоциальные нужды 24,05 5,46
Общехозяйственные (общезаводские) расходы 10,15 2,31
Общепроизводственные (цеховые) расходы 8,18 1,86
Прочие производственные расходы 3,23 0,73
Коммерческие расходы 9,22 2,09
Полная себестоимость единицы продукции 260,49 59,19
Фактическая прибыль, убыток (-) 23,28 5,29
Отпускная цена без НДС и других видов налогов 283,77 64,48
НДС 22,80 5,18
Отпускная цена с НДС, акцизом и другими налогами 306,57 69,66
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,23 0,05
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 306,80 69,71
Оборот сферы обращения 133,30 30,29
Оборот посреднического звена 28,26 6,42
Торговая надбавка 92,37 20,99
Затраты по доставке и продаже товара 45,08 10,24
в том числе затраты организаций розничной торговли по доставке товара 3,42 0,78
Прибыль организаций розничной торговли 47,29 10,75
НДС, начисленный организациям розничной торговли 12,67 2,88
Розничная цена товара 440,10 100,00

How to read this table

The table rows allow for a comparison of the contribution of different categories to the final product price. Costs for the primary raw material can be compared with expenditures on other materials and main components. This approach helps identify the portion of the retail price allocated to product procurement versus other components, as shown in the columns for ruble equivalents and percentages

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

This current snapshot of prices and shares in the smoked fish cost structure is presented without a temporal breakdown. The columns containing values in rubles and percentages clearly demonstrate the distribution of production costs. This information is useful for economists, retailers, and procurement specialists studying current pricing mechanisms for fish products in retail trade

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