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Structure of retail price for sour cream (15–20% fat content), 2018 edition

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

The product cost is broken down into components to show the share of raw material procurement versus other expenses. The thirty-row list includes the cost of the primary raw material, other material costs, and total raw material costs net of waste. Each item is presented in rubles and as a percentage of the total cost, allowing for an immediate assessment of each element's weight in the final price

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 159.7 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 159.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 146.8 Full cost of one unit of product 134.7 Cost of main type of raw material 111.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 92.7 Production… commercial expensesProduction expenses, including commercial expenses 42.0 Turnover of the distribution sector 35.7 Trade markup 26.9 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 25.2 Actual profit, loss (-) 12.2 VAT 12.1 Commercial expenses 11.3 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.41 Cost of other… and main materialsCost of other types of raw materials and main materials 6.08 General production (shop floor) expenses 6.03 Wages including… security contributionsWages including social security contributions 5.34 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 4.63 Intermediary turnover 4.36 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 3.45 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.35 Other production expenses 2.05 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.68 Expenses for… and developmentExpenses for production preparation and development 0.38 Other types of taxes 0.05
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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 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” — 81.7; the smallest is “Other types of taxes” at 0.03. The gap between them is 2,725-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 92,70 47,45
Стоимость основного вида сырья 111,79 57,23
Стоимость других видов сырья и основных материалов 6,08 3,11
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 25,17 12,88
Расходы на производство, включая коммерческие расходы 41,96 21,48
Вспомогательные материалы на технологические цели 6,41 3,28
Топливо и энергия, включая воду и пар на технологические цели 3,45 1,77
Расходы на подготовку и освоение производства 0,38 0,19
Расходы на содержание и эксплуатацию оборудования 2,35 1,20
Заработная плата с отчислениями на cоциальные нужды 5,34 2,73
Общехозяйственные (общезаводские) расходы 4,63 2,37
Общепроизводственные (цеховые) расходы 6,03 3,09
Прочие производственные расходы 2,05 1,05
Коммерческие расходы 11,32 5,79
Полная себестоимость единицы продукции 134,66 68,93
Фактическая прибыль, убыток (-) 12,17 6,23
Отпускная цена без НДС и других видов налогов 146,83 75,16
НДС 12,11 6,20
Другие виды налогов 0,05 0,03
Отпускная цена с НДС, акцизом и другими налогами 158,99 81,39
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,68 0,35
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 159,67 81,74
Оборот сферы обращения 35,68 18,26
Оборот посреднического звена 4,36 2,23
Торговая надбавка 26,90 13,77
Затраты по доставке и продаже товара 15,68 8,03
в том числе затраты организаций розничной торговли по доставке товара 1,61 0,82
Прибыль организаций розничной торговли 11,22 5,74
НДС, начисленный организациям розничной торговли 4,42 2,26
Розничная цена товара 195,35 100,00

How to read this table

The list rows are categorized by cost type: some show the cost of specific raw materials, while others show total material expenses. Comparing these allows for determining the impact of the primary component or other production materials on the sour cream price. Figures are provided in rubles and as percentages, facilitating cost structure analysis

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot rather than a time series. Information includes values in rubles and the share of each item as a percentage of the total price. These data are useful for analyzing pricing in the dairy industry and understanding the impact of raw material costs on the final product

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