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Structure of retail price for boiled sausage of highest grade, 2019 edition

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

The cost components of highest grade cooked sausage can be seen in this data slice. The thirty rows include various elements: main raw material costs, other material costs, and other elements. For each indicator, the price in rubles and the percentage share of the total product cost are provided. The data represents a one-off snapshot without reference to specific dates or years

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 305.1 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 304.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 279.2 Full cost of one unit of product 249.3 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 187.1 Cost of main type of raw material 161.9 Turnover of the distribution sector 103.3 Trade markup 79.2 Production… commercial expensesProduction expenses, including commercial expenses 62.2 Actual profit, loss (-) 29.9 Cost of other… and main materialsCost of other types of raw materials and main materials 25.5 VAT 24.9 Commercial expenses 20.1 Wages including… security contributionsWages including social security contributions 12.1 Intermediary turnover 11.8 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.56 General production (shop floor) expenses 7.01 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.88 Auxiliary material… technological purposesAuxiliary materials for technological purposes 3.77 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 3.28 Other production expenses 2.96 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.59 Expenses for… and developmentExpenses for production preparation and development 0.51 Other types of taxes 0.39 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.26
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Set in numbers

This is a cross-section: 30 series across 2 breakdowns. 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” — 74.7; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.06. The gap between them is 1,245-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 187,13 45,83
Стоимость основного вида сырья 161,89 39,65
Стоимость других видов сырья и основных материалов 25,50 6,25
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,26 0,06
Расходы на производство, включая коммерческие расходы 62,16 15,22
Вспомогательные материалы на технологические цели 3,77 0,92
Топливо и энергия, включая воду и пар на технологические цели 4,88 1,20
Расходы на подготовку и освоение производства 0,51 0,12
Расходы на содержание и эксплуатацию оборудования 3,28 0,80
Заработная плата с отчислениями на cоциальные нужды 12,05 2,95
Общехозяйственные (общезаводские) расходы 7,56 1,85
Общепроизводственные (цеховые) расходы 7,01 1,72
Прочие производственные расходы 2,96 0,72
Коммерческие расходы 20,14 4,93
Полная себестоимость единицы продукции 249,29 61,05
Фактическая прибыль, убыток (-) 29,88 7,32
Отпускная цена без НДС и других видов налогов 279,17 68,37
НДС 24,90 6,10
Другие виды налогов 0,39 0,10
Отпускная цена с НДС, акцизом и другими налогами 304,46 74,56
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,59 0,14
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 305,05 74,71
Оборот сферы обращения 103,27 25,29
Оборот посреднического звена 11,84 2,90
Торговая надбавка 79,19 19,39
Затраты по доставке и продаже товара 44,62 10,93
в том числе затраты организаций розничной торговли по доставке товара 4,02 0,98
Прибыль организаций розничной торговли 34,57 8,47
НДС, начисленный организациям розничной торговли 12,24 3,00
Розничная цена товара 408,32 100,00

How to read this table

The rows in this list are categorized by cost type to allow for comparison of the impact of raw materials and other materials on the final cost. Indicators should be compared using two columns: the absolute value of each element in rubles and its percentage share in the price. This shows the proportion of the consumer price allocated to main ingredients versus associated costs

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

Cost structure analysis allows for the precise determination of each element's share in the final cost of the meat product. This Rosstat data demonstrates how retail prices are formed and is useful for specialists studying food industry pricing, as well as for anyone seeking to understand the distribution of costs between raw materials, materials, and other cost items in the production of highest grade food products

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