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Structure of retail price for children's T-shirt, 2019 edition

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

The exact composition of the retail price of a children's t-shirt can be understood through this detailed breakdown of all costs. The list contains thirty rows, where each position is a separate price component, such as the cost of primary raw materials or other materials. Data in rubles and percent shows the actual share of each component in the total price

shown 25 largest of 30
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 220.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 219.7 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 199.4 Full cost of one unit of product 178.1 Turnover of the distribution sector 126.7 Trade markup 108.7 Production… commercial expensesProduction expenses, including commercial expenses 105.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 72.9 Cost of main type of raw material 67.2 Wages including… security contributionsWages including social security contributions 38.3 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 22.6 Actual profit, loss (-) 21.4 VAT 20.0 General production (shop floor) expenses 15.8 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 8.48 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 7.50 Cost of other… and main materialsCost of other types of raw materials and main materials 6.32 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.25 Commercial expenses 5.03 Other production expenses 1.17 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.88 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.64 Other types of taxes 0.22 Expenses for… and developmentExpenses for production preparation and development 0.06 Intermediary turnover 0.04
how it will look

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Set in numbers

30 series, arranged across 2 breakdowns rather than over time. 60 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 63.5, “Intermediary turnover” closes it with 0.01. The gap between them is 6,350-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 72,88 20,99
Стоимость основного вида сырья 67,20 19,35
Стоимость других видов сырья и основных материалов 6,32 1,82
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,64 0,18
Расходы на производство, включая коммерческие расходы 105,18 30,29
Вспомогательные материалы на технологические цели 6,25 1,80
Топливо и энергия, включая воду и пар на технологические цели 7,50 2,16
Расходы на подготовку и освоение производства 0,06 0,02
Расходы на содержание и эксплуатацию оборудования 8,48 2,44
Заработная плата с отчислениями на cоциальные нужды 38,29 11,03
Общехозяйственные (общезаводские) расходы 22,56 6,50
Общепроизводственные (цеховые) расходы 15,84 4,56
Прочие производственные расходы 1,17 0,34
Коммерческие расходы 5,03 1,45
Полная себестоимость единицы продукции 178,06 51,27
Фактическая прибыль, убыток (-) 21,37 6,15
Отпускная цена без НДС и других видов налогов 199,43 57,43
НДС 20,00 5,76
Другие виды налогов 0,22 0,06
Отпускная цена с НДС, акцизом и другими налогами 219,65 63,25
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,88 0,25
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 220,53 63,50
Оборот сферы обращения 126,74 36,50
Оборот посреднического звена 0,04 0,01
Торговая надбавка 108,71 31,30
Затраты по доставке и продаже товара 66,80 19,24
в том числе затраты организаций розничной торговли по доставке товара 6,96 2,00
Прибыль организаций розничной торговли 41,91 12,07
НДС, начисленный организациям розничной торговли 17,99 5,18
Розничная цена товара 347,27 100,00

How to read this table

The table rows divide all costs into components such as raw materials, primary materials, and other expenses. These can be compared by columns: some indicate amounts in rubles, while others show the percentage share of each item relative to the total cost. This allows for a quick determination of the portion of the price allocated to material procurement versus other production needs

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The indicator is presented as a single point-in-time snapshot without specified time periods. The information is current as of the date of publication and is intended for pricing analysis within the textile industry. Data on thirty cost items is useful for understanding the cost structure of the product

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