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Structure of retail price for low-fat cottage cheese, 2018 edition

less than 5% fat content

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

The price components for cottage cheese with a fat content of less than 5% can be seen through a detailed cost breakdown. Table rows list various components: cost of primary raw materials, other materials, and other elements. For each item, absolute values in rubles and their percentage share of the final price are provided. The data is presented as a snapshot, allowing for an assessment of the cost and markup structure

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 213.3 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 212.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 194.0 Full cost of one unit of product 168.3 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 112.1 Cost of main type of raw material 111.9 Turnover of the distribution sector 78.7 Production… commercial expensesProduction expenses, including commercial expenses 56.2 Trade markup 37.6 Intermediary turnover 35.6 Actual profit, loss (-) 25.8 VAT 18.5 Commercial expenses 16.5 Wages including… security contributionsWages including social security contributions 9.28 Cost of other… and main materialsCost of other types of raw materials and main materials 8.67 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 8.43 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.94 General production (shop floor) expenses 6.61 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.50 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.81 Other production expenses 2.47 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.40 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.72 Expenses for… and developmentExpenses for production preparation and development 0.63 Other types of taxes 0.13
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Set in numbers

30 series in less than 5% fat content, 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” — 73 less than 5% fat content; the smallest is “Other types of taxes” at 0.04 less than 5% fat content. The gap between them is 1,826-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 112,10 38,38
Стоимость основного вида сырья 111,86 38,30
Стоимость других видов сырья и основных материалов 8,67 2,97
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 8,43 2,89
Расходы на производство, включая коммерческие расходы 56,15 19,22
Вспомогательные материалы на технологические цели 5,50 1,88
Топливо и энергия, включая воду и пар на технологические цели 4,81 1,65
Расходы на подготовку и освоение производства 0,63 0,22
Расходы на содержание и эксплуатацию оборудования 2,40 0,82
Заработная плата с отчислениями на cоциальные нужды 9,28 3,18
Общехозяйственные (общезаводские) расходы 7,94 2,72
Общепроизводственные (цеховые) расходы 6,61 2,26
Прочие производственные расходы 2,47 0,85
Коммерческие расходы 16,51 5,65
Полная себестоимость единицы продукции 168,25 57,61
Фактическая прибыль, убыток (-) 25,75 8,82
Отпускная цена без НДС и других видов налогов 194,00 66,42
НДС 18,48 6,33
Другие виды налогов 0,13 0,04
Отпускная цена с НДС, акцизом и другими налогами 212,61 72,79
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,72 0,25
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 213,33 73,04
Оборот сферы обращения 78,74 26,96
Оборот посреднического звена 35,55 12,17
Торговая надбавка 37,57 12,86
Затраты по доставке и продаже товара 22,01 7,54
в том числе затраты организаций розничной торговли по доставке товара 2,07 0,71
Прибыль организаций розничной торговли 15,56 5,33
НДС, начисленный организациям розничной торговли 5,62 1,92
Розничная цена товара 292,07 100,00

How to read this table

Three key cost groups are presented in the rows, including the cost of primary raw materials and other materials. These can be compared using two columns: the monetary value of each item in rubles, and its percentage share of the total retail price. This allows for an understanding of the proportion of the price allocated to raw material procurement versus other operating expenses

What is visible in these numbers

The figures are index or percentage values, so they cannot be added up across rows: each one is measured against its own base.

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

This information is relevant for analyzing pricing in the dairy industry. Data is provided in rubles and percentages, facilitating the assessment of cost structures at a specific point in time. Rosstat data is suitable for economists and food industry specialists studying market mechanisms

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