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Structure of the retail price of vodka with an alcohol content of 40% and higher, 2018 edition

· snapshot · rows: 31 · periods: 2 · section: Prices, inflation

The final price of a bottle of standard vodka with an alcohol content of 40% and above is shown through a breakdown of all price components. Columns provide amounts in rubles and their percentage share of the total price. Rows are categorized by specific cost items, such as primary raw materials, other materials, and other components. The data represents a one-off snapshot of the current cost shares for the production and sale of the beverage

shown 25 largest of 31
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 397.0 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 396.9 Excise tax 209.2 Turnover of the distribution sector 187.8 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 127.6 Full cost of one unit of product 100.8 Intermediary turnover 76.0 VAT 60.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 52.8 Production… commercial expensesProduction expenses, including commercial expenses 48.0 Cost of main type of raw material 27.9 Actual profit, loss (-) 26.8 Cost of other… and main materialsCost of other types of raw materials and main materials 24.9 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 10.4 Commercial expenses 10.4 General production (shop floor) expenses 7.12 Wages including… security contributionsWages including social security contributions 6.46 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.10 Other production expenses 3.61 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.98 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.82 Other types of taxes 0.17 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.14 Expenses for… and developmentExpenses for production preparation and development 0.05 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.04
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Set in numbers

The table is a snapshot — 31 series shown across 2 breakdowns. 62 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 67.9, “Expenses for production preparation and development” closes it with 0.01. The gap between them is 6,788-fold.

All table numbers are series: 31
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 52,82 9,03
Стоимость основного вида сырья 27,93 4,78
Стоимость других видов сырья и основных материалов 24,93 4,26
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,04 0,01
Расходы на производство, включая коммерческие расходы 47,98 8,20
Вспомогательные материалы на технологические цели 6,10 1,04
Топливо и энергия, включая воду и пар на технологические цели 1,98 0,34
Расходы на подготовку и освоение производства 0,05 0,01
Расходы на содержание и эксплуатацию оборудования 1,82 0,31
Заработная плата с отчислениями на cоциальные нужды 6,46 1,10
Общехозяйственные (общезаводские) расходы 10,43 1,78
Общепроизводственные (цеховые) расходы 7,12 1,22
Прочие производственные расходы 3,61 0,62
Коммерческие расходы 10,41 1,78
Полная себестоимость единицы продукции 100,80 17,23
Фактическая прибыль, убыток (-) 26,77 4,58
Отпускная цена без НДС и других видов налогов 127,57 21,81
НДС 59,96 10,25
Акциз 209,20 35,77
Другие виды налогов 0,17 0,03
Отпускная цена с НДС, акцизом и другими налогами 396,90 67,86
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,14 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 397,04 67,88
Оборот сферы обращения 187,84 32,12
Оборот посреднического звена 76,04 13,00
Торговая надбавка 92,50 15,82
Затраты по доставке и продаже товара 52,01 8,89
в том числе затраты организаций розничной торговли по доставке товара 6,68 1,14
Прибыль организаций розничной торговли 40,49 6,92
НДС, начисленный организациям розничной торговли 19,30 3,30
Розничная цена товара 584,88 100,00

How to read this table

The differences between rows allow for tracking what portion of consumer spending goes toward raw material procurement versus other cost elements. The cost of primary raw materials can be compared with expenditures on other materials to understand the cost structure. All indicators are calculated relative to the final retail price, providing a clear view of the weight of each expense item in the total purchase price of the vodka

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

The thirty-one rows of the table provide a detailed description of all price elements, from raw materials to tax payments. The information is presented as a static snapshot without reference to specific periods, allowing for a detailed study of the current pricing structure. This data is useful for economists, analysts, and anyone studying the market mechanisms of alcohol product pricing in the Russian market

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