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Structure of retail price for women's skirt made of semi-wool fabrics, 2018 edition

· snapshot · rows: 27 · periods: 2 · section: Prices, inflation

27 different cost items comprise the final cost of a women's skirt made of semi-wool or blended fabrics, as shown in this breakdown. Each row details a specific expense element, such as the cost of raw and basic materials, with indicators provided in two columns: in rubles and as a percentage of the total. This shows the share of each production and sales stage in the final retail price, without reference to specific time periods

shown 25 largest of 27
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,200 Selling price… out by the enterpriseSelling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise 1,200 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,109 Full cost of one unit of product 1,005 Turnover of the distribution sector 943.0 Trade markup 825.2 Production… commercial expensesProduction expenses, including commercial expenses 515.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 489.9 Затраты по доставке и продаже товара 480.1 Cost of main type of raw material 445.0 Прибыль организаций розничной торговли 345.1 Wages including… security contributionsWages including social security contributions 250.3 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 110.7 Actual profit, loss (-) 103.7 VAT 91.3 General production (shop floor) expenses 83.0 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 64.0 Cost of other… and main materialsCost of other types of raw materials and main materials 45.7 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 40.0 Commercial expenses 12.3 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 9.97 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.83 Other production expenses 2.52 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.83 Expenses for… and developmentExpenses for production preparation and development 0.60
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Set in numbers

27 series, arranged across 2 breakdowns rather than over time. 54 values in total.

“Selling price including VAT, excise and other taxes” leads the table with 56, “Expenses for production preparation and development” closes it with 0.03. The gap between them is 1,867-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 489,87 22,86
Стоимость основного вида сырья 445,04 20,77
Стоимость других видов сырья и основных материалов 45,66 2,13
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,83 0,04
Расходы на производство, включая коммерческие расходы 515,13 24,04
Вспомогательные материалы на технологические цели 5,83 0,27
Топливо и энергия, включая воду и пар на технологические цели 40,00 1,87
Расходы на подготовку и освоение производства 0,60 0,03
Расходы на содержание и эксплуатацию оборудования 9,97 0,47
Заработная плата с отчислениями на cоциальные нужды 250,25 11,68
Общехозяйственные (общезаводские) расходы 110,66 5,16
Общепроизводственные (цеховые) расходы 83,00 3,87
Прочие производственные расходы 2,52 0,12
Коммерческие расходы 12,30 0,57
Полная себестоимость единицы продукции 1 005,00 46,90
Фактическая прибыль, убыток (-) 103,73 4,84
Отпускная цена без НДС и других видов налогов 1 108,73 51,74
НДС 91,26 4,26
Отпускная цена с НДС, акцизом и другими налогами 1 199,99 56,00
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 199,99 56,00
Оборот сферы обращения 942,98 44,00
Торговая надбавка 825,17 38,51
Затраты по доставке и продаже товара 480,06 22,40
в том числе затраты организаций розничной торговли по доставке товара 64,01 2,99
Прибыль организаций розничной торговли 345,11 16,10
НДС, начисленный организациям розничной торговли 117,81 5,50
Розничная цена товара 2 142,97 100,00

How to read this table

Table rows are categorized by cost formation stages, from the procurement of raw and basic materials net of returnable waste to taxes and trade markups. Comparing ruble and percentage values illustrates the contribution of each cost category to the final product price. For instance, the main raw material cost row shows direct material expenditure, while subsequent rows detail the additional costs that constitute the market retail price

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Statistics prepared by Rosstat for pricing analysis in the garment industry. This information is useful for economists, consumer market researchers, and those studying cost structures in the light industry. The data is presented as a single cross-section without specific update dates, providing a baseline model for the distribution of production and sales expenses for this type of apparel under current market conditions

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