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Structure of retail price for boneless beef, 2019 edition

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

The composition of retail prices for boneless beef can be understood by examining the breakdown of costs in rubles and percent. The table presents thirty rows detailing the cost structure, from raw material and primary material costs to other expenses. The data reflect the share of each component in the total price, where the cost of raw materials and materials amounts to 285.72 rubles or 58.22 percent of the total

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 392.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 392.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 356.8 Full cost of one unit of product 331.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 285.7 Cost of main type of raw material 281.2 Turnover of the distribution sector 98.3 Trade markup 71.2 Production… commercial expensesProduction expenses, including commercial expenses 45.5 VAT 35.3 Actual profit, loss (-) 25.6 Wages including… security contributionsWages including social security contributions 20.1 Intermediary turnover 14.1 Cost of other… and main materialsCost of other types of raw materials and main materials 8.56 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 6.42 Commercial expenses 6.14 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.19 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 4.02 General production (shop floor) expenses 3.30 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.19 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.68 Other production expenses 1.01 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.50 Expenses for… and developmentExpenses for production preparation and development 0.43 Other types of taxes 0.03
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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 for products (goods) to customers carried out by the processing enterprise” leads the table with 80, “Other types of taxes” closes it with 0.01. The gap between them is 7,998-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 285,72 58,22
Стоимость основного вида сырья 281,18 57,29
Стоимость других видов сырья и основных материалов 8,56 1,74
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 4,02 0,82
Расходы на производство, включая коммерческие расходы 45,47 9,26
Вспомогательные материалы на технологические цели 1,68 0,34
Топливо и энергия, включая воду и пар на технологические цели 4,19 0,85
Расходы на подготовку и освоение производства 0,43 0,09
Расходы на содержание и эксплуатацию оборудования 2,19 0,45
Заработная плата с отчислениями на cоциальные нужды 20,11 4,10
Общехозяйственные (общезаводские) расходы 6,42 1,31
Общепроизводственные (цеховые) расходы 3,30 0,67
Прочие производственные расходы 1,01 0,21
Коммерческие расходы 6,14 1,25
Полная себестоимость единицы продукции 331,19 67,48
Фактическая прибыль, убыток (-) 25,58 5,21
Отпускная цена без НДС и других видов налогов 356,77 72,69
НДС 35,25 7,18
Другие виды налогов 0,03 0,01
Отпускная цена с НДС, акцизом и другими налогами 392,05 79,88
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,50 0,10
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 392,55 79,98
Оборот сферы обращения 98,25 20,02
Оборот посреднического звена 14,11 2,87
Торговая надбавка 71,22 14,51
Затраты по доставке и продаже товара 37,56 7,65
в том числе затраты организаций розничной торговли по доставке товара 3,40 0,69
Прибыль организаций розничной торговли 33,66 6,86
НДС, начисленный организациям розничной торговли 12,92 2,63
Розничная цена товара 490,80 100,00

How to read this table

The rows are categorized by expense type to allow for comparison between the cost of primary raw materials and other materials. This breakdown shows the portion of the final price allocated to product procurement versus other production or commercial needs. Comparing absolute values in rubles and relative shares in percent helps assess the weight of each component in the overall price structure

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

This information is relevant for analyzing meat product pricing in retail trade. Data in rubles and percent assist economists and meat industry specialists in monitoring cost structures. Rosstat data on the structure of beef prices are available in the prices and inflation section

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